PENGARUH FINANCIAL STABILITY, EXTERNAL PRESSURE, FINANCIAL TARGET, INEFFECTIVE MONITORING DAN RASIONALISASI TERHADAP KECURANGAN PELAPORAN KEUANGAN (FRAUD) PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2012-2015

Abstract

This research is done because of the phenomenon of research gap or different research results. The research aims to analyze empirically the influence of financial stability, external pressure, financial targets, ineffective monitoring and rationalization against fraudulent financial reporting. The sample of research is 46 companies that go public in BEI, where the method used is purposive sampling is a method of sampling by specifying criteria such as: manufacturing company listed in Indonesia Stock Exchange (IDX), manufacturing company not in position Profit (loss) in the period 2012-2015, so with the time series data method (2012-2015), obtained the number of observations (n) = 184. Methods of data analysis using multiple linear regression. The test results indicate that H1 is accepted, meaning there is a significant and positive influence between Financial Stability to Financial Reporting Fraud. H2 is rejected, meaning there is no significant influence between external pressure on Financial Reporting Fraud. H3 rejected, meaning there is no significant influence between financial target against fraudulent financial reporting. H4 is rejected, meaning there is no significant influence between ineffective monitoring against fraudulent financial reporting. H5 is accepted, meaning there is a significant and positive influence between the rationalization of fraudulent financial reporting. Keywords : financial stability, external pressure, financial target, ineffective monitoring, rationalization and fraudulent financial reporting