STUDI FINANCIAL STATEMENT FRAUD PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

This study aimed to find out the effect of financial stability, external pressure, financial target, personal financial need, and ineffective monitoring to financial statement fraud. This research uses 30 banking companies listed at Indonesian Stock Exchange in the period of 2008-2013. The analysis method of the data uses multivariate regression. The result of this research shows that : 1) financial stability, external pressure, financial target, and ineffective monitoring do not indicate influence towards financial statement fraud that significance value is less than 0.05. 2) personal financial need influence towards financial statement fraud that the significance value is more than 0.05. 3) financial stability, external pressure, financial target, personal financial need, and ineffective monitoring simultaneously do not indicate influence towards financial statement fraud that significance value is more than 0.05.

Keywords

• financial stability
• external pressure
• financial target
• personal financial need
• ineffective monitoring
• financial statement fraud