Work

Pengaruh Stabilitas Keuangan, Tekanan Eksternal, Pergantian Auditor terhadap Kecurangan Laporan Keuangan

Year: 2025

Type: article

Abstract: This study aims to determine the effect of financial stability, external pressure, and auditor change on financial statement fraud in companies in the Apparel & Luxury Subsector, 2020-2024. The sample in this study was 14 companies in the Apparel & Luxury Subsector, covering the period 2020-2024. Data were obtained from company financial reports and then processed using Microsoft Excel 2018 and SPSS version 25. The research method used was multiple linear regression. The results of this study indicate that financial stability significantly influences financial statement fraud, external pressure significantly influences financial statement fraud, and auditor change significantly influences financial statement fraud.

Source: Maslahah Jurnal Manajemen dan Ekonomi Syariah

DOI: 10.59059/maslahah.v3i4.2769

Authors: Defri Thalia Audini, Melan Sinaga

Institution: Universitas Budi Luhur

Language: English

Topic: Corporate Governance and Financial Management

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4414520648

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