Year: 2024
Type: article
Abstract: The research summary is no more than 300 words containing the urgency, objectives and targeted outcomes. Audits are designed to provide assurance regarding the presentation of financial reports that do not contain material misstatements and provide confidence in management accountability. Material misstatements in financial statements are caused by incomplete or biased financial reporting or due to fraud being committed. The results released by ACFE in 2022 show that Indonesia is ranked 4th most fraudulent country in Asia Pacific. There were 23 cases of fraud in Indonesia, 6.7 percent of which were financial fraud. The biggest fraud comes from the financial sector. This shows that there are still management who commit fraud on financial reporting. Therefore, the aim of this research is to examine the influence of financial stability, financial targets and external pressure on financial fraud. This research will take data from types of manufacturing companies listed on the Indonesian Stock Exchange. The results show that financial stability has no influence on financial fraud, while financial targets and external pressurers have an influence on financial fraud
Institution: Politeknik Negeri Kupang
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4404050376