Pengaruh Pressure, Opportunity, dan Capability terhadap Financial Statement Fraud pada Perusahaan BUMN Tahun 2019-2023

Abstract

This study aims to determine the effect of Pressure, Opportunity, and Capability on Financial Statement Fraud in BUMN in 2019-2023. This type of research is causal associative with the research population of BUMN companies including subsidiaries listed on the Indonesia Stock Exchange by publishing annual reports for the 2019-2023 period. The sampling method used is saturated sample. The number of samples was 30 companies with 150 observations. Data analysis using panel data regression with the selected model Common Effect Model (CEM), classical assumption test, and hypothesis testing with Eviews 12 as data processing tools. The results showed that simultaneously the variables of pressure, opportunity, and capability had a significant effect on financial statement fraud. Partially, the results show that pressure has a significant positive effect on financial statement fraud. Meanwhile, opportunity and capability have no effect on financial statement fraud.