Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia

Research Article

The Effect of Pressure to Financial Statement Fraud (Study of Manufacturing Companies Listed on The Indonesian Stock Exchange)

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  • @INPROCEEDINGS{10.4108/eai.13-8-2019.2294390,
        author={Ni Wayan Yuniasih and Ni Ketut Muliati and Cokorda Gde Bayu Putra and Ida Ayu Made Sasmita Dewi},
        title={The Effect of Pressure to Financial Statement Fraud (Study of Manufacturing Companies Listed on The Indonesian Stock Exchange)},
        proceedings={Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia},
        publisher={EAI},
        proceedings_a={ICFF},
        year={2020},
        month={5},
        keywords={external pressure financial stability financial target financial statement fraud},
        doi={10.4108/eai.13-8-2019.2294390}
    }
    
  • Ni Wayan Yuniasih
    Ni Ketut Muliati
    Cokorda Gde Bayu Putra
    Ida Ayu Made Sasmita Dewi
    Year: 2020
    The Effect of Pressure to Financial Statement Fraud (Study of Manufacturing Companies Listed on The Indonesian Stock Exchange)
    ICFF
    EAI
    DOI: 10.4108/eai.13-8-2019.2294390
Ni Wayan Yuniasih1,*, Ni Ketut Muliati1, Cokorda Gde Bayu Putra1, Ida Ayu Made Sasmita Dewi1
  • 1: Hindu Indonesia University
*Contact email: yuniasihwayan@gmail.com

Abstract

This study aims to examine the effect of pressure factors on the occurrence of financial statement fraud. The pressure aspect is seen in three forms, namely financial stability, financial target, and external pressure. The study was conducted at 69 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. Hypothesis testing is done by multiple linear regression methods. The results of the study showed that financial stability and external pressure had an effect on the financial statement of fraud, while the financial target had no effect on financial statement fraud. The results of this study indicate that pressure from external companies is more likely to trigger fraud than internal pressure. This may be influenced by the interests of the company to maintain the company's value to investors.