Pengaruh Stabilitas Keuangan, Tekanan Eksternal, Pergantian Auditor terhadap Kecurangan Laporan Keuangan

This study aims to determine the effect of financial stability, external pressure, and auditor change on financial statement fraud in companies in the Apparel & Luxury Subsector, 2020-2024. The sample in this study was 14 companies in the Apparel & Luxury Subsector, covering the period 2020-2024. Data were obtained from company financial reports and then processed using Microsoft Excel 2018 and SPSS version 25. The research method used was multiple linear regression. The results of this study indicate that financial stability significantly influences financial statement fraud, external pressure significantly influences financial statement fraud, and auditor change significantly influences financial statement fraud.

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Publication Details

Journal
Maslahah Jurnal Manajemen dan Ekonomi Syariah
Published
2025-09-25
DOI
https://doi.org/10.59059/maslahah.v3i4.2769
Primary Topic
Financial Analysis and Corporate Governance
Type
article
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article

Pengaruh Stabilitas Keuangan, Tekanan Eksternal, Pergantian Auditor terhadap Kecurangan Laporan Keuangan

Melan Sinaga, Defri Thalia Audini
Maslahah Jurnal Manajemen dan Ekonomi Syariah
Financial Analysis and Corporate Governance
article

Pengaruh Stabilitas Keuangan, Tekanan Eksternal, Pergantian Auditor terhadap Kecurangan Laporan Keuangan

Melan Sinaga, Defri Thalia Audini
article en

Abstract

This study aims to determine the effect of financial stability, external pressure, and auditor change on financial statement fraud in companies in the Apparel & Luxury Subsector, 2020-2024. The sample in this study was 14 companies in the Apparel & Luxury Subsector, covering the period 2020-2024. Data were obtained from company financial reports and then processed using Microsoft Excel 2018 and SPSS version 25. The research method used was multiple linear regression. The results of this study indicate that financial stability significantly influences financial statement fraud, external pressure significantly influences financial statement fraud, and auditor change significantly influences financial statement fraud.

Maslahah Jurnal Manajemen dan Ekonomi SyariahVol. 3(4)
Universitas Budi Luhur (ID)
Openalex Percentile: Top 62%
Financial Analysis and Corporate Governance
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