ANALYSIS OF THE INFLUENCE OF PRESSURE, OPPORTUNITY, AND RATIONALITY ON FINANCIAL STATEMENT FRAUD

Abstract

This research was conducted at State-Owned Enterprises listed on the Indonesia Stock Exchange for the 2019-2023 period. The purpose of this study was to determine how much pressure, opportunity and rationality influence financial statement fraud. The independent variables in this study are measured using the proxies financial stability, external pressure, personal financial need, financial targets, nature of industry, ineffective monitoring, and rationality. Sampling was carried out using purposive sampling method and obtained 115 observed data. The analysis method in this study uses logistic regression analysis. The conclusion of this study shows that opportunity with the proxy of nature of industry and rationality affects financial statement fraud, while pressure with the proxy of financial stability, external pressure, financial targets, and opportunity with the proxy of ineffective monitoring have no effect on financial statement fraud.