压力与机会在消费品行业公司财务报表舞弊检测中的作用

IF 1.1 4区医学 Q4 PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH

Ajar-African Journal of Aids Research Pub Date : 2023-02-28 DOI:10.35129/ajar.v6i01.398

Muchriana Muchran, Fani Irawati, Linda Arisanti Razak

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引用次数: 0

摘要

本研究旨在确定压力和机会的影响，在印尼证券交易所上市的消费品行业公司的财务报表中检测欺诈。本研究使用的定量数据来自于研究期间被审计的公司年报。本研究的人口为消费品行业，人口为63家公司，采用正态抽样技术，符合样本标准的公司数量为22家。使用的分析技术是多元线性回归技术，使用通用模型效应(CEM)方法来处理面板数据。本研究的结果发现，金融稳定、财务目标和无效监测对印尼证券交易所上市的消费品行业公司的财务报表欺诈检测具有积极而显著的影响。鉴于外部压力对在印度尼西亚证券交易所上市的消费品行业公司财务报表中欺诈行为的检测具有负面和微不足道的影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

THE EFFECT OF PRESSURE AND OPPORTUNITY IN DETECTING FINANCIAL STATEMENT FRAUDS IN CONSUMER GOODS INDUSTRY COMPANIES

This study aims to determine the effect of pressure and opportunity in detecting fraud in the financial statements of companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange. This study uses quantitative data obtained from annual reports of companies that have been audited during the study period. The population of this study is the consumer goods industry with a population of 63 companies, using a porposive sampling technique, the number of companies that meet the sample criteria is 22 companies. The analysis technique used is multiple linear regression technique using the Common Model Effect (CEM) approach to panel data. The results of this study found that Financial Stability, Financial Target and Ineffective Monitoring had a positive and significant effect on the detection of fraud in the financial statements of companies in the consumer goods industry sector which were listed on the Indonesia Stock Exchange. Whereas External Pressure has a negative and insignificant effect on the detection of fraud in the financial statements of companies in the consumer goods industry sector that are listed on the Indonesia Stock Exchange.

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来源期刊

Ajar-African Journal of Aids Research 医学-公共卫生、环境卫生与职业卫生

CiteScore

1.80

自引率

8.30%

发文量

审稿时长

>12 weeks

期刊介绍： African Journal of AIDS Research (AJAR) is a peer-reviewed research journal publishing papers that make an original contribution to the understanding of social dimensions of HIV/AIDS in African contexts. AJAR includes articles from, amongst others, the disciplines of sociology, demography, epidemiology, social geography, economics, psychology, anthropology, philosophy, health communication, media, cultural studies, public health, education, nursing science and social work. Papers relating to impact, care, prevention and social planning, as well as articles covering social theory and the history and politics of HIV/AIDS, will be considered for publication.