The Influence of Financial Stability and Financial Targets On Financial Report Fraud for the Period 2019-2022
Empirical Study on Manufacturing Companies in the Consumer Sector Listed on the Indonesia Stock Exchange
DOI:
https://doi.org/10.55208/aj.v4i2.156Keywords:
Financial Stability, Financial Targets, Financial Statement FraudAbstract
This study aimed to assess the impact of financial stability and financial objectives on financial statement fraud in consumer sector manufacturing firms listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. The study's sample comprised four companies over four years. The sampling approach employed was purposive sampling. The analytical methods employed were descriptive analysis and multiple regression analysis, incorporating normality, multicollinearity, heteroscedasticity, and autocorrelation tests. This study's results demonstrate that both the financial stability and financial target variables significantly influence financial statement fraud concurrently. The preliminary test results suggest that the financial stability variable exerts no substantial influence on financial statement fraud, while the financial target variable exerts a substantial beneficial influence.
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