The effect of financial stability on financial statement fraud

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

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