Bhinneka Multidisiplin Journal
Vol. 1 No. 1 (2024): Bhinneka Multidisiplin Journal

FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN : STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR FOOD & BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA

Rinny Meidiyustiani (Universitas Budi Luhur)
Nopaludin Nopaludin (Universitas Budi Luhur)

Article Info

Publish Date
02 Feb 2024

Abstract

This study was conducted to analyze the factors that influence financial statement fraud. This research was conducted at food &beverage subsector manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2020. The sample determination method in this study used the purposive sampling method with a sample of 19 food &beverage subsector manufacturing companies that had met the sample criteria. The study used multiple linear regression analysis techniques and used the SPSS version 22.0 statistical test tool. The results of this study showed that financial target and external pressure variables had a positive and significant effect on the detection of financial statement fraud and audit opinions had a negative and significant effect on the detection of financial statement fraud, but the variables of financial stability, nature of industry, and change of directors had no effect on the detection of financial statement fraud

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Journal Info
Bhinneka Multidisiplin Journal
Website

Abbrev

home

Publisher

Education and Social Center Publisher

Subject

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

Description

BHINNEKA MULTIDISIPLIN JOURNAL (BMJ) is a peer-reviewed open-access Indonesian journal that has been established for the dissemination of state-of-the-art knowledge in the field of Research and Review. Starting from 2024, BMJ will be published Six times a year. All submitted manuscripts will be ...