PUTRI, CAHAYA ANANDA (2024) THE EFFECT OF EXTERNAL PRESSURE, FINANCIAL STABILITY, AND FINANCIAL TARGETS ON FINANCIAL STATEMENT FRAUD. Other thesis, UPT PERPUSTAKAAN POLSRI.
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Text (CHAPTER I INTRODUCTION)
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Text (CHAPTER II LITERATURE REVIEW)
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Text (CHAPTER III RESEARCH METHODOLOGY)
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Text (CHAPTER IV RESULTS AND DISCUSSION)
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Text (CHAPTER V CONCLUSION)
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Text (REFERENCES)
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Abstract
Financial statements are vital documents that provide stakeholders with essential insights into a firm's financial health. However, intense business competition often leads management to manipulate these statements. According to the Fraud Triangle Theory (FTT), fraud results from pressure, opportunity, and rationalization. The construction industry sectors are particularly prone to financial statement fraud due to their complex accounting practices. Despite regulatory efforts, financial statement fraud remains a significant issue, with an increasing case reported annually. This study aims to investigate the impact of external pressure, financial stability, and financial targets on financial statement fraud. A quantitative research method was employed, utilizing regression analysis to evaluate the relationships and impact between the independent variables and the dependent variable. The data was collected from construction industry sectors that are known for their vulnerability to financial statement manipulation. External pressure, financial stability, and financial targets are crucial in mitigating financial statement fraud. These findings suggest that robust oversight, financial health, and ambitious yet achievable targets effectively reduce fraudulent reporting. Future studies should explore additional factors influencing financial statement fraud and extend the research to different industries for broader insights.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Kecurangan Laporan Keuangan, Tekanan Eksternal, Stabilitas Keuangan, Target Keuangan, Teori Segitiga Kecurangan |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory |
| Divisions: | Accounting > Undergraduate Theses |
| Depositing User: | Mr Bambang Anthony |
| Date Deposited: | 05 Mar 2025 04:56 |
| Last Modified: | 05 Mar 2025 04:56 |
| URI: | http://eprints.polsri.ac.id/id/eprint/16257 |
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