ISLAMIC ACCOUNTING JOURNAL
Vol 1, No 1 (2021): Islamic Accounting Journal

The effect of financial stability, industrial conditions and external pressures on fraudulent financial statements in manufacturing companies listed on the indonesia stock exchange for the 2019-2020 period

Anisa Rizki Fitriastuti (IAIN SALATIGA)
Martina Khusnul Umami (IAIN Salatiga)

Article Info

Publish Date
02 Jun 2021

Abstract

This study to examine financial stability, industrial conditions and external pressures and their effects on financial reports. Financial stability was tested using ACHANGE, industrial conditions were tested using RECEIVABLE, external pressure was tested using Debt To Asset (DTA), and fraudlent financial statments were test using EDAIT. This study uses secondary data quantitative methods. The population in this study are manufacturing companies listed on the IDX. The analysis technique used is multiple regression analysis which shows that financial stability and industrial conditions have a negative effect on financial statement fraud, while external pressure has a positive effect on financial statement fraud

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Journal Info
ISLAMIC ACCOUNTING JOURNAL
Website

Abbrev

iaj

Publisher

Universitas Islam Negeri Salatiga

Subject

Religion Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Islamic Accounting Journal with the registered number e-ISSN 2808-8093 (Online), is a single peer-reviewed journal published two times a year (every June and December) by the Faculty of Islamic Economics and Business, Universitas Islam Negeri (UIN) Salatiga. Islamic Accounting Journal is intended to ...