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THE EFFECT OF EXTERNAL PRESSURE, NATURE OF INDUSTRY, AND FINANCIAL TARGET ON FINANCIAL STATEMENT FRAUD IN CONSUMER GOODS COMPANIES LISTED ON IDX (2021-2024)

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dc.contributor.author Wardhani, Anak Agung Sagung Paramita Kusuma
dc.date.accessioned 2026-02-20T09:31:38Z
dc.date.available 2026-02-20T09:31:38Z
dc.date.issued 2025
dc.identifier.uri http://repository.president.ac.id/xmlui/handle/123456789/13705
dc.description.abstract This study aims to analyze the effect of external pressure, nature of industry, and financial target on financial statement fraud in manufacturing companies in the consumer goods subsector listed on the Indonesia Stock Exchange for the 2021- 2024 period. Financial statement fraud was measured using the F-Score with a total of 92 samples and tested using SPSS software. The data analysis method used was multiple regression analysis. The results showed that only nature of industry significantly affect financial statement fraud, while external pressure and financial targets did not affect financial statement fraud. en_US
dc.language.iso en en_US
dc.publisher President University en_US
dc.relation.ispartofseries Accounting;008202200052
dc.subject External Pressure en_US
dc.subject Nature of Industry en_US
dc.subject Financial Target en_US
dc.subject Financial Statement Fraud en_US
dc.title THE EFFECT OF EXTERNAL PRESSURE, NATURE OF INDUSTRY, AND FINANCIAL TARGET ON FINANCIAL STATEMENT FRAUD IN CONSUMER GOODS COMPANIES LISTED ON IDX (2021-2024) en_US
dc.type Thesis en_US


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