Research Article
Analysis of The Influence of Financial Stability on Accounting Fraud (Farud) and Company Performance Improvement
@INPROCEEDINGS{10.4108/eai.4-11-2022.2328957, author={Eki Tiyas Nurulia and Juhary Ali}, title={Analysis of The Influence of Financial Stability on Accounting Fraud (Farud) and Company Performance Improvement}, proceedings={Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia}, publisher={EAI}, proceedings_a={ICOSTELM}, year={2023}, month={9}, keywords={financial stability company performance accounting fraud}, doi={10.4108/eai.4-11-2022.2328957} }- Eki Tiyas Nurulia
Juhary Ali
Year: 2023
Analysis of The Influence of Financial Stability on Accounting Fraud (Farud) and Company Performance Improvement
ICOSTELM
EAI
DOI: 10.4108/eai.4-11-2022.2328957
Abstract
The purpose of this study is to analyze the effect of financial stability on the tendency of accounting fraud and increase company performance in food and beverage companies listed on the Indonesia Stock Exchange. With the alleged hypothesis that financial stability has a positive effect on accounting tendencies and financial stability has an effect on company performance. The conclusions in this study are: Financial stability has a positive effect on accounting fraud, which means that the more companies that commit accounting fraud, the more unstable the company's finances will be, where the company will feel disadvantaged and many companies will go bankrupt. 2. Financial stability has a positive effect on company performance, meaning that with good performance and away from fraud, the company will benefit, where many investors will invest but if the company has poor performance, financial stability will also decrease.
