Proceedings of the International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021)

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The Effect of Corporate Financial Pressure on Financial Statement Fraud during the COVID-19 Pandemic

Authors
Wahyu Manuhara Putra1, *
1Department of Accounting, Faculty of Economics, Universitas Muhammadiyah Yogyakarta, Indonesia
*Corresponding author. Email: wahyu_m@umy.ac.id
Corresponding Author
Wahyu Manuhara Putra
Available Online 13 January 2022.
DOI
10.2991/aebmr.k.211225.018How to use a DOI?
Keywords
financial statement fraud; financial stability pressures; financial target pressures; external financial pressures
Abstract

This study aims to test the accuracy of the financial statement fraud model in companies before and during the COVID-19 pandemic. It is assumed that companies will commit financial statement fraud due to economic pressure during the COVID-19 pandemic by analyzing various factors in predicting financial statement fraud. The factors affecting financial statement fraud during the COVID-19 pandemic are financial pressures, which consist of financial stability pressures, financial target pressures, and external financial pressures. This research data used secondary data derived from annual reports of companies listed on the Indonesia Stock Exchange during 2020. This study employed the purposive sampling method and utilized multiple linear regression analysis tools through SPSS version 25 software. Analysis of data testing in this study used assumption test classic form of normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. Besides, hypothesis testing used T-test, F-test, and determinant coefficient. The model testing results indicate that the financial stability pressure variable had the most significant positive effect on financial statement fraud.

Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
13 January 2022
ISBN
10.2991/aebmr.k.211225.018
ISSN
2352-5428
DOI
10.2991/aebmr.k.211225.018How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - Wahyu Manuhara Putra
PY  - 2022
DA  - 2022/01/13
TI  - The Effect of Corporate Financial Pressure on Financial Statement Fraud during the COVID-19 Pandemic
BT  - Proceedings of the International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021)
PB  - Atlantis Press
SP  - 125
EP  - 132
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211225.018
DO  - 10.2991/aebmr.k.211225.018
ID  - Putra2022
ER  -