The Effects of External Pressures, Financial Targets and Financial Distress on Financial Statement Fraud

DOI

10.2991/aicar-18.2019.13How to use a DOI?

Keywords

financial statement fraud; the beneish m-score; financial distress

Abstract

The objective of this study is to analyze the influence of external pressures, financial targets and financial distress to the possibility of financial statement fraud. The proxy of financial statement fraud is the Beneish M-Score (1999). I f the M-Score is greater than -2.22, the company is likely to do financial statement fraud. The population of this study is listed on the Indonesia Stock Exchange during 2014-2016.This study is using secondary data that is the company's annual report. Sample collection method is purposive sampling method, which resulted with 123 companies. Hypotheses testing was done using logistics regression. The results show that external pressure influence the probability of financial statement fraud. While the financial targets and financial distress does not influence t he probability of financial statement fraud.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Muhamad Safiq
AU  - Wike Seles
PY  - 2019/02
DA  - 2019/02
TI  - The Effects of External Pressures, Financial Targets and Financial Distress on Financial Statement Fraud
BT  - Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)
PB  - Atlantis Press
SP  - 57
EP  - 61
SN  - 2352-5428
UR  - https://doi.org/10.2991/aicar-18.2019.13
DO  - 10.2991/aicar-18.2019.13
ID  - Safiq2019/02
ER  -