Open AccessThe Impact of Obediance Pressure on Risky Choice Behavior
Author(s) -
Hariri Hariri,
Muhammad Ridwan Basalamah
Publication year - 2019
Publication title -
journal of auditing, finance, and forensic accounting
Language(s) - English
Resource type - Journals
eISSN - 2461-0607
pISSN - 2339-2886
DOI - 10.21107/jaffa.v7i2.6716
Subject(s) - proxy (statistics) , leverage (statistics) , financial statement , accounting , notation , variables , audit , business , sample (material) , statement (logic) , econometrics , actuarial science , statistics , mathematics , political science , chemistry , arithmetic , chromatography , law
This research aims at analyzing the determinance of financial statement fraud using MCP Theory (Motives, Capability, and Possibility). Motives variable used the proxy of leverage ratio (LEV), capability variable used the proxy by calculating the total number of board of directors and possibility variable used the proxy of the proportion of total audit committee. The criteria for sample in this research were companies with special notation or 'tattoo' from IDX from 2016 through 2018 amounted to 30 companies. The data analysis method used the SPSS. The results of the research show that Motives, Capability and Possibility variables simultaneously affect the financial statement fraud significantly and positively.