ANALISIS FINANCIAL STABILITY, EXTERNAL PRESSURE, DAN AUDIT QUALITY TERHADAP FINANCIAL STATEMENT FRAUD (PERBANDINGAN MODEL BENEISH M-SCORE DAN F-SCORE) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2023

SAFFANA, TSANIYA and Yusrianti, Hasni (2025) ANALISIS FINANCIAL STABILITY, EXTERNAL PRESSURE, DAN AUDIT QUALITY TERHADAP FINANCIAL STATEMENT FRAUD (PERBANDINGAN MODEL BENEISH M-SCORE DAN F-SCORE) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2023. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of Financial Stability, External Pressure, and Audit Quality on Financial Statement Fraud. The detection of fraudulent financial reporting is measured using two model approaches, namely the Beneish M-Score Model and the F-Score Model, to compare the results of both. The object of this study is manufacturing companies during the 2021–2023 period. The sampling method used is purposive sampling, involving 81 companies. A quantitative approach was employed with panel data regression analysis using EViews version 12 software. The results show that based on the Beneish M-Score measurement, the audit quality variable has a negative effect on financial statement fraud, while financial stability and external pressure have no effect. In contrast, under the F-Score measurement, the external pressure variable has a negative effect on financial statement fraud, whereas financial stability and audit quality have no effect. Keywords: Financial Statement Fraud, Financial Stability, External Pressure, Audit Quality, M-Score, F-Score

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Financial Statement Fraud, Financial Stability, External Pressure, Audit Quality, M-Score, F-Score
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Tsaniya Saffana
Date Deposited:	25 Jul 2025 08:39
Last Modified:	25 Jul 2025 08:39
URI:	http://repository.unsri.ac.id/id/eprint/180703

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