Susetyo, Dian Novita (2025) The influence of financial stability, financial targets, and corporate social responsibility on financial fraud / DIAN NOVITA SUSETYO</p>. Diploma thesis, Universitas Negeri Malang.
Full text not available from this repository.Abstract
p The banking sector is an important sector in the economy but it is not immune from the risk of financial fraud that can harm companies and stakeholders. In fact at this time financial fraud has plagued companies listed on the Indonesia Stock Exchange (IDX). This study aims to further analyze the effect of financial targets financial stability and Corporate Social Responsibility on financial fraud in banking companies listed on the IDX for the 2021-2023 period. A total of 108 bank financial reports were selected using purposive sampling. This quantitative research uses secondary data which is analyzed using the Multiple Linear Regression method through SPSS. The results showed that Financial Stability has a significant positive effect on Financial Fraud. This finding rejects the initial hypothesis which predicts a negative direction of influence indicating that financial stability can actually trigger fraud. Furthermore the findings of Financial Target have a significant positive effect on Financial Fraud. These results support the initial hypothesis that pressure to achieve financial targets can encourage someone to manipulate financial statements. The last finding on Corporate Social Responsibility (CSR) has no significant effect on Financial Fraud and indicates that the dualism of CSR s role (as a deterrent as well as a camouflage tool) can neutralize its impact. The implications of this research are contributions and empirical evidence that financial stability and financial targets are significant factors while CSR does not significantly affect financial fraud. /p
| Item Type: | Thesis (Diploma) |
|---|---|
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Departemen Akuntansi (AKU) > S1 Akuntansi |
| Depositing User: | library UM |
| Date Deposited: | 16 Sep 2025 04:29 |
| Last Modified: | 09 Sep 2025 03:00 |
| URI: | http://repository.um.ac.id/id/eprint/424523 |
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