Pengaruh Financial Target, Market Competition, dan Political Connection terhadap Kecurangan Laporan Keuangan

ANGGUN YANTIKA, . and Januar Eko Prasetio, . (2026) Pengaruh Financial Target, Market Competition, dan Political Connection terhadap Kecurangan Laporan Keuangan. Value: Jurnal Manajemen dan Akuntansi, 21 (2). pp. 215-228. ISSN 2685-7324

	Text 142220107_Cover - Anggun Yantika.pdf Download (130kB)
	Text 142220107_LoA - Anggun Yantika.pdf Download (318kB)
	Text 142220107_Halaman Pengesahan - Anggun Yantika.pdf Download (572kB)
	Text 142220107_Fulltext - Anggun Yantika.pdf Restricted to Repository staff only Download (676kB)

Abstract

Performance pressure and operational complexity in the basic materials sector heighten increase the risk of financial statement fraud, driven by both internal and external company pressures. This study examines the impact of financial target pressure, market competition dynamics, and political connections on financial reporting fraud in companies. The research population consists of all basic materials sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. The sample was determined using purposive sampling with three criteria, yielding 60 company samples. Hypothesis testing was conducted via logistic regression analysis using SPSS version 25. The findings reveal that financial targets, measured by Return on Assets (ROA), have a significant effect on financial statement fraud. Market competition, proxied by the Herfindahl–Hirschman Index (HHI), also has a significant effect. However, the direction of the relationship is contrary to the proposed hypothesis. In contrast, political connections, measured by the presence of political affiliations within the company, do not significantly affect financial statement fraud. These findings indicate that financial target pressures and market competition are more relevant in explaining fraudulent reporting behavior than political connections. Nevertheless, financial statement fraud may also be influenced by factors beyond those included in the research model.

Item Type:	Article
Uncontrolled Keywords:	Fraudulent Financial Statement, Market Competition, Political Connection, Financial Target, Basic Materials
Subjek:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi dan Bisnis > (S1) Akuntansi
Depositing User:	Bayu Pambudi
Date Deposited:	10 Sep 2026 01:52
Last Modified:	10 Sep 2026 01:52
URI:	http://eprints.upnyk.ac.id/id/eprint/49321

Actions (login required)

View Item