CD Skripsi
Pengaruh Stabilitas Keuangan, Target Keuangan, Tekanan Eksternal Dan Ketidakefektifan Pengawasan Terhadap Kecurangan Laporan Keuangan (Studi Empiris Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022)
This research aims to explore the impact of financial stability, financial targets, external pressures, and ineffective monitoring on financial statement fraud. It focuses on BUMN companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Through purposive sampling, 21 companies were selected based on specific criteria. Multiple linear regression was employed for data analysis. The findings indicate that financial targets, external pressures, and ineffective monitoring significantly influence financial statement fraud, whereas financial stability does not show a significant impact.
Keywords: Financial statement fraud, financial stability, financial target, external pressure, ineffective monitoring
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