Analisis Financial Stability, Capability, External Pressure dan Opportunity terhadap Financial Statement Fraud Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019
Daftar Isi:
- This study aims to examine the effect of financial stability, capability, external pressure and opportunity on financial statement fraud in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2016-2019. The population in this study is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2016-2019. The sampling technique used purposive sampling technique and resulted in a sample of 66 companies. The data analysis technique used is multiple linear analysis method. Based on the results of the study, it shows that financial stability, external pressure and opportunity have a significant effect on financial statement fraud and capability has no significant effect on financial statement fraud. Keywords: Financial stability, capability, external pressure, opportunity, financial statement fraud