Pengaruh Pressure, Opportunity, Dan Rationalization Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di ISSI Tahun 2022-2025

Ceria Karina Irsandi; Elyanti Rosmandiar; Faturahman .

doi:10.35896/jse.v6i1.1449

Ceria Karina Irsandi UIN Sulthan Thaha Saifuddin Jambi
Elyanti Rosmandiar UIN Sulthan Thaha Saifuddin Jambi
Faturahman . UIN Sulthan Thaha Saifuddin Jambi

DOI: https://doi.org/10.35896/jse.v6i1.1449

Keywords: Pressure, Opportunity, Rationalization, Financial Statement Fraud, Beneish M-Score, Indonesian Sharia Stock Index (ISSI).

Abstract

This study aims to examine the effect of pressure, opportunity, and rationalization on financial statement fraud in manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) during the 2022–2025 period. This research employs a quantitative approach using secondary data obtained from companies’ annual reports and financial statements. The sample was selected using purposive sampling, resulting in 23 companies and 92 firm-year observations over four years. Financial statement fraud was measured using the Beneish M-Score. Pressure was proxied by return on assets (ROA), opportunity by changes in the receivables ratio, and rationalization by auditor changes. The data were analyzed using panel data regression with EViews 12. The results indicate that, partially, pressure has a positive and significant effect on financial statement fraud, with a probability value of 0.0420. In contrast, opportunity has no significant effect, with a probability value of 0.4237, while rationalization also has no significant effect at the 5% significance level, with a probability value of 0.0585. Simultaneously, the three independent variables significantly affect financial statement fraud, as indicated by an F-statistic probability value of 0.023281. The adjusted R-squared value of 0.071220 indicates that the model explains 7.12% of the variation in the dependent variable. These findings highlight the importance of managing financial performance pressures and strengthening internal controls and monitoring mechanisms to mitigate the risk of financial statement manipulation

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