{"title":"Faktor-Faktor Yang Mempengaruhi Fraudulent Financial Reporting","authors":"W. Sari, Anik Irawati","doi":"10.15408/akt.v14i2.22557","DOIUrl":null,"url":null,"abstract":"This study aims to empirically prove the influence of financial stability, external pressure, and ineffective monitoring on fraudulent financial reporting. Financial stability was measured using a comparison of total assets. External pressure was measured using leverage. Meanwhile, ineffective monitoring was measured using the ratio of independent commissioners’ number. The dependent variable in this study was fraudulent financial reporting. It was measured using the F-Score Model. The sample in this study were 21 State Owned Enterprises (BUMN) listed on Indonesia Stock Exchange in period of 2017-2019. The data analysis method used in this study was Logistic Regression using SPSS software version 20. The results of this study indicate that financial stability has no influence on fraudulent financial reporting. Meanwhile, external pressure and ineffective monitoring influence fraudulent financial reporting.How to cite:Sari, W. M., & Irawati, A. (2021). Faktor-faktor yang Mempengaruhi Fraudulent Financial Reporting. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 139-152.","PeriodicalId":30918,"journal":{"name":"Jurnal Akuntabilitas Manajemen Pendidikan","volume":"16 2","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2021-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Akuntabilitas Manajemen Pendidikan","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.15408/akt.v14i2.22557","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
本研究旨在实证证明金融稳定、外部压力和无效监管对虚假财务报告的影响。金融稳定性是用总资产的比较来衡量的。外部压力是用杠杆来测量的。同时，用独立委员人数的比例来衡量监督的无效程度。本研究的因变量是虚假财务报告。使用F-Score模型进行测量。本研究的样本为2017-2019年在印尼证券交易所上市的21家国有企业(BUMN)。本研究采用的数据分析方法为Logistic回归，采用SPSS软件20版。本研究结果表明，财务稳定性对虚假财务报告没有影响。同时，外部压力和监管不力也影响了财务报告的造假。如何引用:Sari, W. M.和Irawati, A.(2021)。虚假财务报告。《Akuntabilitas》学报，14(2)，139-152。
Faktor-Faktor Yang Mempengaruhi Fraudulent Financial Reporting
This study aims to empirically prove the influence of financial stability, external pressure, and ineffective monitoring on fraudulent financial reporting. Financial stability was measured using a comparison of total assets. External pressure was measured using leverage. Meanwhile, ineffective monitoring was measured using the ratio of independent commissioners’ number. The dependent variable in this study was fraudulent financial reporting. It was measured using the F-Score Model. The sample in this study were 21 State Owned Enterprises (BUMN) listed on Indonesia Stock Exchange in period of 2017-2019. The data analysis method used in this study was Logistic Regression using SPSS software version 20. The results of this study indicate that financial stability has no influence on fraudulent financial reporting. Meanwhile, external pressure and ineffective monitoring influence fraudulent financial reporting.How to cite:Sari, W. M., & Irawati, A. (2021). Faktor-faktor yang Mempengaruhi Fraudulent Financial Reporting. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 139-152.
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