PENGARUH PRESSURE, OPPORTUNITY, RATIONALIZATION DAN CAPABILITY TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN MANUFAKTUR

Fingki Dewi Rahayu, Anny Widiasmara, Puji Nurhayati

Abstract


This study aims to determine the effect of financial stability proxied by Asset change (AC), external pressure proxied with Level of dept (LEV), financial targets proxied with Return on assets (ROA), Innevective Monitoring proxied with BDOUT, Nature Of Industry proxied with Independent Member Board Ratio, Change In Auditors proxied with AUDCHANGE (AUC), and the capability proxied by DCHANGE against Financial Statement Fraud. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020 as many as 193 companies. This study used data collection techniques and purposive sampling. The total sample of this study was 138 companies taken for three years, namely 2018-2020. The data analysis technique of this study uses multiple regression analysis data with the Logistic Regression Model and uses the SPSS program version 18. Based on the results of the test analysis and discussions that have been carried out, the conclusions of this study are as follows: financial stability has a negative influence on the financial statement fraud H1 received. External pressure has no bearing on financial statement fraud H2 is denied. Then the target financial proxy has no effect on the H3 financial statement fraud rejected. Ineffective monitoring has no effect on financial statements of fraud H4 rejected. The nature of industry has no bearing on the potential for financial statement fraud H5 to be denied. Change in auditors has no bearing on financial statements fraud H6 is denied. The measured capability has no influence on the occurrence of financial statement fraud H7 is rejected.

Keywords: fraud diamond, financial statement fraud, Financial Stability, External Pressure, Financial Targets, Inneffective monitoring, Nature of industry, Change in Auditor, Capability, Discretionary Accruals.


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