Pengaruh Pressure, Rationalization dan Financial Stability terhadap Fraudulent Financial Statement dengan Good Corporate Governance sebagai Variabel Pemoderasi
DOI:
https://doi.org/10.47080/r9zmrg42Keywords:
Fraudulent Financial Statemens, Pressure, Rationalization, Financial Stability, Good Corporate GovernanceAbstract
Financial statement fraud in the banking sector is something that can have a significant loss effect, this study was conducted with the aim of determining the effect of pressure, rationalization and financial stability on the dependent variable fraudulent financial statements which is moderated by good corporate governance in the banking sector on the Indonesia Stock Exchange. The banking sector is the population in this study, starting from 2021 to 2024. The sample was taken using purposive sampling method from 40 banks and obtained 160 data units. Based on data processing with WarpPLS, the results show that pressure and financial stability have a negative effect on fraudulent financial statements. While rationalization has a positive effect on fraudulent financial statements. Good corporate governance proxied by the audit committee is able to moderate the relationship between pressure and rationalization on fraudulent financial statements. However, in this study good corporate governance has not been able to strengthen the relationship between financial stability and fraudulent financial statements.
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