KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 8 No. 3 (2022): Kalbisiana

Pengaruh Pressure, Opportunity dan Rationalization terhadap Financial Statement Fraud pada Perusahaan property dan Real Estate

Radot Christian (Institut Teknologi dan Bisnis Kalbis)
Budi Kurniawan (Institut Teknologi dan Bisnis Kalbis)

Article Info

Publish Date
03 Oct 2022

Abstract

This study aims to examine the effect of pressure, opportunity and rationalization on financial statement fraud. The population used in this study are property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The number of research samples obtained was 35 companies using purposive sampling method, then the amount of data in this study was 175. This research method was analyzed by multiple linear analysis and the research tool used was E-views 10. The results of the partial test showed that pressure had a significant effect on financial statement fraud, while opportunity and rationalization have no significant effect on financial statement fraud.

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Journal Info
KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Website

Abbrev

kalbisiana

Publisher

UNIVERSITAS KALBIS

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua ...