PENGARUH FINANCIAL PRESSURE, STABILITY DAN TARGET TERHADAP FINANCIAL STATEMENT FRAUD
نویسندگان
چکیده
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Financial Pressure, Stability dan Target terhadap financial statement fraud. Populasi terdiri Perusahaan Infrastruktur, Utilitas Transportasi di Bursa Efek Indonesia (BEI) tahun 2018-2020. Teknik pengambilan sampel yang digunakan purposive sampling. Metode dalam metode kuantitatif. Sumber data sekunder diperoleh (BEI). Hasil menunjukkan bahwa stabilitas keuangan berpengaruh signifikan kecurangan laporan keuangan, hal perusahaan memiliki tekanan dapat meningkatkan perilaku
منابع مشابه
Predicting financial statement fraud using fuzzy neural networks
Fraud is a common phenomenon in business, and according to Section 24 of the Iranian Auditing Standards, it is the fraudulent act of one or more managers, employees, or third parties to derive unfair advantage and any intentional or unlawful conduct. Financial statements are a means of transmitting confidential management information about the<br ...
متن کاملFinancial Statement Fraud Detection by Data Mining
-------------------------------------------------------------------ABSTRACT---------------------------------------------------------------------Financial losses due to financial statement frauds (FSF) are increasing day by day in the world. The industry recognizes the problem and is just now starting to act. Although prevention is the best way to reduce frauds, fraudsters are adaptive and will ...
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ژورنال
عنوان ژورنال: Riset Akuntansi
سال: 2023
ISSN: ['2775-2267']
DOI: https://doi.org/10.32815/ristansi.v3i2.1350