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The Influence of Financial Stability and Financial Targets On Financial Report Fraud for the Period 2019-2022

Year: 2024

Type: article

Abstract: This study aimed to assess the impact of financial stability and financial objectives on financial statement fraud in consumer sector manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. The study's sample comprised four companies over four years. The sampling approach employed was purposive sampling. The analytical methods employed were descriptive analysis and multiple regression analysis, incorporating normality, multicollinearity, heteroscedasticity, and autocorrelation tests. This study's results demonstrate that both the financial stability and financial target variables significantly influence financial statement fraud concurrently. The preliminary test results suggest that the financial stability variable exerts no substantial influence on financial statement fraud, while the financial target variable exerts a substantial beneficial influence.

Source: Acman Accounting and Management Journal

DOI: 10.55208/aj.v4i2.156

Authors: Yustine Intan Tia, Robbi Saepul Rahman

Institution: Sekolah Tinggi Ilmu Ekonomi Pasundan

Language: English

Topic: Corporate Governance and Financial Management

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: hybrid

OpenAlex ID: W4406470290

FWCI: 0.349

Cites: 3

Cited by: 1

Related to: 10