PENGARUH VARIABEL FINANCIAL STABILITY, EXTERNAL PRESSURE TERHADAP FRAUD LAPORAN KEUANGAN DENGAN PENERAPAN PSAK 116 SEBAGAI VARIABEL MODERASI
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Abstract
The purpose of this study was to analyze how financial stability and external pressures affect the fraud of financial statements with PSAK 116 as a moderation variable. The population in the study included comp anies listed on the Indonesia Stock Exchange, which is part of the lq45 index, from 2014 to 2023, with a total of 72 companies. The samples were taken by purposive sampling method, which produced 6 companies during the 10-year period. Data analysis was conducted using descriptive statistical analysis methods and inferential statistics using Eviews 12. The results showed that partial financial stability and external pressure have a positive effect on financial statement fraud. In addition, PSAK 116 is able to strengthen the influence of financial stability on financial statement fraud, but weaken the influence of external pressure on financial statement fraud. The results of the study concluded that increased financial targets associated with increased levels of fraud in financial reporting. In addition, institutional ownership can weaken the influence of financial targets on fraud in the company's financial statements.
Keywords: Financial Stability, External Pressure, PSAK 116, Financial Statement Fraud
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