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PENGARUH VARIABEL FINANCIAL STABILITY, EXTERNAL ‎PRESSURE ‎TERHADAP FRAUD LAPORAN KEUANGAN DENGAN ‎PENERAPAN ‎PSAK 116 SEBAGAI VARIABEL MODERASI

Authors

  • Siti Fatimah Universitas Djuanda Bogor
  • Indra Cahya Kusuma Universitas Djuanda Bogor
  • Didi Didi Universitas Djuanda Bogor

DOI:

https://doi.org/10.35446/akuntansikompetif.v7i2.1704

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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Published

2024-05-26

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Vol. 7 No. 2 (2024)

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