PENGARUH KOMPETENSI, STABILITAS KEUANGAN, DAN TARGET KEUANGAN TERHADAP KECURANGAN LAPORAN KEUANGAN

Evie Febrian Sari, His Royal Highness Prince Gusti Pangeran Hadipati Kanjeng Prabu Marta Koesumah Heroeningrat, Armando Vieri Mangasatua, Kusuma Dewi

Abstract


This research was conducted to examine in depth the influence of three main variables, namely competence, financial stability, and financial targets, on fraud in the financial reports of cement industry companies listed on the Indonesia Stock Exchange (BEI) during the period 2018 to 2022. In the research in this case, 6 companies were selected as samples through a purposive sampling technique, which is a sample selection method based on certain criteria that are relevant to the research objectives. For data analysis, the logistic regression method was used, which allows researchers to assess the relationship between independent variables (competence, financial stability, and financial targets) and the dependent variable (financial statement fraud). The research results show that there is no significant relationship between these three variables and fraudulent financial reports in the companies that were the subject of the research. These findings provide a new and interesting perspective on the factors that influence the integrity of financial reports in the cement industry, indicating that these factors may not play as important a role as previously thought in preventing fraudulent financial practices. Thus, this research provides an important contribution to a more comprehensive understanding of financial governance in the cement industry and how certain variables can influence financial reporting practices in the industry.


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References


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DOI: https://doi.org/10.31326/.v5i1.1976

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