Anastasya, Yvonne (2025) The effect of financial stability on financial statement fraud. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
The purpose of this study is to obtain empirical evidence on financial
stability as one of the factors that can cause financial statement fraud in fraud
triangle theory which is pressure. In certain cases, the pressure to maintain financial
stability may drive management to engage in unethical actions, including financial
statement manipulation or fraud. This study employs a quantitative approach by
analyzing secondary data from publicly traded companies to assess the impact of
financial factors on the propensity for financial statement fraud. The independent
variable in this study is financial stability with control variables are external
pressure, financial target, firm size and liquidity. The population in this study is the
energy sectors companies listed on the Indonesia Stock Exchange for the period of
2015 – 2023. Sample selection using purposive sampling method resulted in 36
companies that met the sample criteria. This study is based on pooled data with
multivariate regression using OLS (Ordinary Least Square) method to analyze the
data. The result of the study shows that financial stability has a positive significant
effect towards financial statement fraud. The implication of this study is that
financial stability can be used to detect financial statement fraud./ Tujuan dari penelitian ini untuk mendapatkan bukti empiris mengenai
stabilitas keuangan sebagai salah satu faktor yang menyebabkan terjadinya
kecurangan laporan keuangan dalam teori segitiga penipuan yaitu tekanan. Dalam
kasus tertentu, tekanan untuk menjaga stabilitas keuangan dapat mendorong
manajemen untuk melakukan tindakan yang tidak etis, termasuk manipulasi
laporan keuangan atau kecurangan. Penelitian ini menggunakan pendekatan
kuantitatif dengan menganalisis data sekunder dari perusahaan publik untuk
menilai dampak dari faktor keuangan terhadap kecenderungan kecurangan
laporan keuangan. Variabel independen dalam penelitian ini adalah stabilitas
keuangan dengan variabel kontrol adalah tekanan eksternal, target keuangan,
ukuran perusahaan dan likuiditas. Populasi dalam penelitian ini adalah
perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2015-
2023. Pemilihan sampel menggunakan metode purposive sampling dan
menghasilkan 36 perusahaan yang memenuhi kriteria sampel. Penelitian ini
didasarkan pada pooled data dengan regresi multivariat menggunakan metode
Ordinary Least Square untuk menganalisis data. Hasil penelitian menunjukkan
bahwa stabilitas keuangan berpengaruh positif signifikan terhadap kecurangan
laporan keuangan. Implikasi dari penelitian ini adalah bahwa stabilitas keuangan
dapat digunakan untuk mendeteksi kecurangan laporan keuangan.
Item Type: | Thesis (Bachelor) |
---|---|
Creators: | Creators NIM Email ORCID Anastasya, Yvonne NIM03012210035 yvonneanastasya54@gmail.cpm UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Salim, Lisa Novianty NIDN0120118104 lisa.salim@lecturer.uph.edu |
Uncontrolled Keywords: | Financial stability; fraud triangle theory; financial statement fraud; beneish m-score |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting Current > Faculty/School - UPH Medan > Business School > Accounting |
Depositing User: | Yvonne Anastasya |
Date Deposited: | 14 Apr 2025 09:37 |
Last Modified: | 14 Apr 2025 09:37 |
URI: | http://repository.uph.edu/id/eprint/68099 |