Pengaruh pressure,opportunity, rationalization dan capability terhadap financial statement fraud
P enelitian ini bertujuan untuk menguji pengaruh opportunity, Rationalization dan capability terhadap financial statement fraud. Populasi pada penelitian ini adalah perusahaan manufaktur yang terdaftar di bursa efek Indonesia tahun 2015-2017. Metode penentuan sampel menggunakan teknik purposive sampling. Teknik analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa hanya Nature of Industry yang berpengaruh terhadap financial statement fraud. Penelitian ini tidak membuktikan bahwa Financial Target, Financial Stability, External Pressure,Change in Auditor dan change of director memiliki pengaruh terhadap financial statement fraud.
T his study aims to examine the effect of opportunity, Rationalization and capability on financial statement fraud. The population in this study are manufacturing companies listed on the Indonesia stock exchange in 2015-2017. Sample selection using purposive sampling methods. Data analysis techniques for hypothesis testing using logistic regression analysis. The results from the study is that only Nature of Industry influences financial statement fraud. This study does not prove that Financial Target variables, Financial Stability, External Pressure, Change in Auditors and change of director have an influence on financial statement fraud.