Pengaruh faktor tekanan dan ukuran perusahaan terhadap kecurangan laporan keuangan

Siswantoro, Siswantoro

doi:10.35912/jakman.v1i4.76

Cited by 6 publications

(19 citation statements)

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“…According to Statement on Audit Standards (SAS) No 99, there are four types of pressure that trigger cases of fraudulent financial reporting, namely financial stability, financial targets, external pressure and personal financial need. Three of the four types of pressure that cause significant cases of fraudulent financial reporting are financial stability, financial targets and external pressure (Siswantoro, 2020). Financial pressure experienced by management can also come from external parties of the company.…”

Section: Resultsmentioning

confidence: 99%

“…Different research variables target finance, supervision, audit opinion, and capabilities. Siswantoro (2020) examined financial targets has a positive and significant effect on fraudulent banking financial reports. Financial stability and external pressure were not proven to have an effect on fraudulent banking company financial statements during the observation period.…”

Section: Rationalizationmentioning

confidence: 99%

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Untitled

2023

jbis

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This study aims to determine the effect of pressure on fraud, the effect of opportunity on fraud, and the effect of justification on fraud risk based on the previous studies. The research is a literature review. This method was chosen because it is in accordance with the research objectives, namely to determine whether or not the influence of pressure, opportunity and justification for fraud exists. The results of the study indicated that the pressure has a significant positive impact on fraud. The opportunity has a significant positive impact on fraud, the rationalize has a significant positive impact on fraud.

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Section: Resultsmentioning

confidence: 99%

Section: Rationalizationmentioning

confidence: 99%

Untitled

2023

jbis

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“…Hal ini dapat menjadi dorongan yang positif agar perusahaan selalu meningkatkan kinerja perusahaannya, namun dalam kondisi tertentu perusahaan tidak dapat mencapai kinerja keuangan yang diharapkan. Situasi ini dapat mendorong manajemen untuk melakukan tindakan yang merugikan bagi pengguna laporan keuangan seperti tindakan kecurangan laporan keuangan agar kinerja perusahaan tetap dianggap baik oleh principal (Siswantoro, 2020). Adanya laporan keuangan yang bisa dipercaya, akan membuat perusahaan dapat mengambil keputusan yang sesuai untuk mempertahankan keberlangsungan perusahan.…”

Section: Pendahuluanunclassified

Analisis Stabilitas Keuangan dan Tekanan Eksternal Terhadap Kecurangan Laporan Keuangan dengan Pendekatan Teori Keagenan

Vista Yulianti,

Dian Sulistyorini Wulandari,

Siti Sopiah

2023

jtear

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The purpose of this study was to analyze the effect of Financial Stability and External Pressure on Financial Statement Fraud. The independent variables used in this study are Financial Stability and External Pressure, while the dependent variable is Financial Statement Fraud. This study uses secondary data. The population in this study are manufacturing companies in the food and beverage sector listed on the Indonesian stock exchange for the 2019-2021 period, totaling 26 companies. Determination of the research sample using purposive sampling technique in order to obtain a sample of 18 companies that meet the requirements. The data analysis method used is the classical assumption test, multiple linear regression analysis, and hypothesis testing. Based on the results of the study, it shows that the Financial Stability and External Pressure variables partially have no effect on fraudulent financial reporting and Simultaneously Financial Stability and External Pressure have no effect on fraudulent financial reporting.

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“…Penelitian yang dilakukan oleh Siswantoro (2020) Berdasarkan adanya fenomena dan adanya perbedaan hasil penelitian yang telah dilakukan sebelumnya maka peneliti tertarik untuk melakukan penelitian yang berjudul "Pengaruh Bystander Effect dan Tekanan Finansial Terhadap Kecenderungan Kecurangan Akuntansi (Fraud) di Lembaga Perkreditan Desa (LPD) se-Kecamatan Mengwi".…”

Section: E-issn 2798-8961unclassified

Pengaruh Bystander Effect Dan Tekanan Finansial Terhadap Kecenderungan Kecurangan Akuntansi (Fraud) Di Lembaga Perkreditan Desa (Lpd) Se-Kecamatan Mengwi

Indraswari

Yuniasih

2022

HAK

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The tendency for accounting fraud to occur repeatedly is characterized by actions and policies to eliminate or hide actual information for manipulation purposes (Udayani, 2017). The purpose of this study is to determine the effect of the bystander effect and financial pressure on the tendency of accounting fraud in the LPD in Mengwi District. The population in this study were all LPD employees in Mengwi District, amounting to 306 people. The sample used was 169 employees who were determined by purposive sampling technique. The data analysis technique used in this research is multiple linear regression analysis using SPSS software. Based on the results of the research and discussion that have been described, it can be concluded that the bystander effect variable has a positive and significant effect on the tendency of accounting fraud in the LPD in Mengwi District. The financial pressure variable has a positive and significant effect on the tendency of accounting fraud in the LPD in Mengwi District

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Pengaruh faktor tekanan dan ukuran perusahaan terhadap kecurangan laporan keuangan

Cited by 6 publications

References 0 publications

Untitled

Untitled

Analisis Stabilitas Keuangan dan Tekanan Eksternal Terhadap Kecurangan Laporan Keuangan dengan Pendekatan Teori Keagenan

Pengaruh Bystander Effect Dan Tekanan Finansial Terhadap Kecenderungan Kecurangan Akuntansi (Fraud) Di Lembaga Perkreditan Desa (Lpd) Se-Kecamatan Mengwi

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