PENGARUH PROFIT PRESSURE, EARNING MANAGEMENT, DAN GOOD CORPORATE GOVERNANCE TERHADAP FRAUDULENT FINANCIAL REPORT

SALIM, MUHAMMAD NUR and Aspahani, Aspahani (2025) PENGARUH PROFIT PRESSURE, EARNING MANAGEMENT, DAN GOOD CORPORATE GOVERNANCE TERHADAP FRAUDULENT FINANCIAL REPORT. Undergraduate thesis, Sriwijaya University.

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Abstract

Fraudulent Financial Reporting refers to the manipulation of financial statements that can harm various stakeholders, including investors and creditors. Factors such as profit pressure and earnings management practices are often linked to financial statement fraud, while the implementation of strong Good Corporate Governance is considered a mechanism to prevent such practices. This research employs a quantitative method using panel data regression to examine the relationships between the studied variables. The research sample consists of transportation companies that meet specific criteria during the 2021-2023 period. The findings indicate that Profit Pressure, Earnings Management, and Good Corporate Governance have no significant effect on Fraudulent Financial Reporting. These results suggest that these factors are not the primary determinants of financial statement fraud within the studied transportation companies. The implications of this study suggest that other factors beyond Profit Pressure, Earnings Management, and Good Corporate Governance may play a more significant role in influencing Fraudulent Financial Reporting. Future research is recommended to explore additional factors such as external pressure, ownership structure, and audit quality in analyzing the determinants of financial statement fraud.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Profit Pressure, Earning Management, Good Corporate Governance, Fraudulent Financial Report
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Muhammad Nur Salim
Date Deposited:	21 Feb 2025 03:44
Last Modified:	21 Feb 2025 03:44
URI:	http://repository.unsri.ac.id/id/eprint/167637

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