INFLUENCE OF FINACIAL STABILITY, PERSONAL FINANCIAL NEED, INEFFECTIVE MONITORING, CHANGE IN AUDITORS, AND CHANGE IN DIRECTOR TO FINANCIAL STATEMENTS FRAUD

Renold Calvin Gultom; Muhammad Nuryatno  Amin

Authors

Renold Calvin Gultom Trisakti University
Muhammad Nuryatno Amin Trisakti University

Keywords:

Financial Stability; personal Financial need; Ineffective monitoring; change in Auditor; change in Director; Financial Statement Fraud

Abstract

The effects of this study examined the effects of financial stability on financial statement fraud, personal financial need on financial statement fraud, ineffective monitoring of financial statement fraud, changes in auditors and directors of financial statement fraud. Secondary data for this study includes annual reports and financial records of manufacturing companies accessed through the IDX, which provides quantitative data. Producers with shares on the IDX from 2018 to 2020. Purposive sampling This study found that Ineffective monitoring has no effect on financial statement fraud, financial stability has a significant positive impact on financial statement fraud, personal financial need has a significant positive impact on financial statement fraud, and a change in auditor or director has a significant positive impact on financial statement fraud.

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