The Effects of External Pressures, Financial Targets and Financial Distress on Financial Statement Fraud

被引：0

作者：

Safiq, Muhamad ^{[1
]}

Seles, Wike ^{[2
]}

机构：

[1] Sekolah Tinggi Ilmu Ekon Jakarta, Dept Accounting, Jakarta, Indonesia

[2] President Univ, Business Dept, Bekasi, Indonesia

来源：

PROCEEDINGS OF THE 5TH ANNUAL INTERNATIONAL CONFERENCE ON ACCOUNTING RESEARCH (AICAR 2018) | 2018年 / 73卷

关键词：

financial statement fraud; the beneish m-score; financial distress;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The objective of this study is to analyze the influence of external pressures, financial targets and financial distress to the possibility of financial statement fraud. The proxy of financial statement fraud is the Beneish M-Score (1999). If the M-Score is greater than -2.22, the company is likely to do financial statement fraud. The population of this study is listed on the Indonesia Stock Exchange during 2014-2016. This study is using secondary data that is the company's annual report. Sample collection method is purposive sampling method, which resulted with 123 companies. Hypotheses testing was done using logistics regression. The results show that external pressure influence the probability of financial statement fraud. While the financial targets and financial distress does not influence the probability of financial statement fraud.

引用

页码：57 / 61

页数：5

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