Fraudulent Financial Statement: The Influence of Pressure Factors
DOI:
https://doi.org/10.17509/jaset.v17i1.73377Keywords:
Financial Statement Fraud, Pressure, Financial Targets, Financial Stability, Personal Financial NeedsAbstract
This study aims to obtain empirical evidence regarding the effect of pressure experienced by companies on financial targets (ROA, leverage), financial stability (sales of accounts receivable, repeated negative cash flow, asset growth), and personal financial needs (managerial ownership) on indications of financial statement fraud. The sample observed in this study is a manufacturing company listed on the IDX in 2020–2022, with 724 observation data. The research method uses panel data regression analysis with secondary data obtained from annual reports and financial statements. The results showed that two independent variables, ROA and asset changes, negatively affect indications of financial statement fraud. Then, leverage, proportion of sales of accounts receivable, repeated negative cash flows, and managerial ownership do not affect indications of fraudulent financial statements. This study supports the fraud triangle theory, which states that pressure factors drive companies to commit fraud when reporting financial reports. Theoretically, the findings enrich the fraud triangle literature by showing that not all pressure components consistently increase fraud risk. Practically, this study provides input for regulators, auditors, and management to focus on specific pressure indicators when designing fraud prevention mechanisms. The novelty of this study is that it combines three aspects of pressure-financial targets, financial stability, and personal financial needs- in explaining their role in driving the occurrence of fraudulent financial statements.
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