Open AccessSTUDI FINANCIAL STATEMENT FRAUD PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Author(s) -
Arie Winda Yulia
Publication year - 2017
Publication title -
jurnal ekonomi dan bisnis airlangga
Language(s) - English
Resource type - Journals
eISSN - 2597-4564
pISSN - 2338-2686
DOI - 10.20473/jeba.v26i22016.187-200
Subject(s) - financial statement , business , stock exchange , accounting , financial stability , financial statement analysis , finance , financial analysis , financial system , audit
This study aimed to find out the effect of financial stability, external pressure, financial target, personal financial need, and ineffective monitoring to financial statement fraud. This research uses 30 banking companies listed at Indonesian Stock Exchange in the period of 2008-2013. The analysis method of the data uses multivariate regression. The result of this research shows that : 1) financial stability, external pressure, financial target, and ineffective monitoring do not indicate influence towards financial statement fraud that significance value is less than 0.05. 2) personal financial need influence towards financial statement fraud that the significance value is more than 0.05. 3) financial stability, external pressure, financial target, personal financial need, and ineffective monitoring simultaneously do not indicate influence towards financial statement fraud that significance value is more than 0.05.