The Effect of Financial Stability, External Pressure and Financial Target on Financial Statement Fraud in Food and Beverage Subsector Manufacturing Companies Listed on the Indonesia Stock Exchange in 2017-2022
Pengaruh Financial Stability, External Pressure dan Financial Target terhadap Financial Statement Fraud pada Perusahaan Manufaktur Subsektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2022
DOI:
https://doi.org/10.21070/ups.3522Keywords:
Financial Stability, External Pressure, Financial Target, Financial Statement FraudAbstract
This research aims to determine the influence of financial stability, external pressure and financial targets on financial statement fraud in manufacturing companies in the food and beverage subsector listed on the Indonesian Stock Exchange. This type of research is quantitative using secondary data. The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2017-2022. The sample was selected using a purposive sampling method and 10 companies were obtained with a total of 21 observations. The data analysis technique in this research uses multiple linear regression analysis and is processed using SPSS 26. The results of this research show that Financial Stability has a significant effect on Financial Statement Fraud. Meanwhile, External Pressure and Financial Target do not have a significant effect on Financial Statement Fraud in food and beverages subsector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2022.
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