Analisis Faktor - Faktor yang Mempengaruhi Financial Statement Fraud pada Perusahaan Bank Syariah Indonesia: Studi Kasus pada Perusahaan Bank Syariah yang Terdaftar pada Bursa Efek Indonesia Tahun 2021-2023
This study aims to determine the analysis of the analysis of factors that affect the financial statement fraud in the company of bank syariah indonesia quantitative research. The population that was the focus of this study was all Indonesian Islamic banks listed on the Indonesia Stock Exchange during the period 2021 to 2023. The selection of Islamic commercial banks as the subject of research is based on unique principles applied in its operations. Sampling technique using purposive sampling technique. The results of the study can be concluded that the financial targets, financial stability does not affect the financial statement fraud, external pressure affects the financial statement fraud.
Authors
- Frichillia Elvira Agustina
- Fatchan Achyani (ORCID: https://orcid.org/0009-0005-0315-8158)
Institutions
- Muhammadiyah University of Surakarta (ID)
Publication Details
- Journal
- Al-Kharaj Jurnal Ekonomi Keuangan & Bisnis Syariah
- Published
- 2024-11-03
- DOI
- https://doi.org/10.47467/alkharaj.v6i11.5503
- Primary Topic
- Corporate Governance and Financial Management
- Type
- article
- Field-Weighted Citation Impact
- 0.00