Deteksi Pengaruh Financial Stabilty, External Pressure, dan Financial Targets terhadap Financial Statement Fraud (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di JII 70)

Abstract

This study aimed to determine the effect of financial stability, external pressure and financial targets on fraudulent financial statements in manufacturing companies. This study uses the population of manufacturing companies listed on the Jakarta Islamic Index 70 (JII 70) for the 2019-2021 period. In the sampling process, the technique used is purposive sampling by producing 16 samples of companies. This study uses data analysis in the form of descriptive statistics, classical assumption test, and hypothesis testing. The results showed that the financial stability variable partially influenced financial statement fraud. Meanwhile, external pressure variables and financial targets do not affect financial statement fraud. Simultaneously, the variables of financial stability, external pressure, and financial targets have an effect on fraudulent financial statements. The research of updating carried out in this study is the object that we use, namely using a manufacturing company registered in JII 70 and also the time period that the researcher uses is also selected during the Covid-19 pandemic (2019-2021), which is during this period most companies experience financial instability, this of course has never been studied in previous studies.