Skripsi

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

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Penilaian

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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

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507004655	T180703	T1807032025	Central Library (REFERENS)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1807032025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xxiii, 443 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Akuntansi

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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