Detection of Fraudulent Financial Statements Through Pressure, Opportunity, Rationalization In Banking South Sulawesi

Irmayanti Sudirman

Abstract


Purpose: This paper aims to empirically determine the effect of pressure, opportunity, rasionalisasi on fraudulent financial statements in banking companies in South Sulawesi. This type of research is quantitative. The data source used is primary data obtained from the results of a questionnaire. This study used sample of 65 banking companies in South Sulawesi with certain criteria.

Methodology: Data analysis techniques in this study used validity test, reliability test, classical assumption test, and t test, f test with SPSS program

Findings: Based on the results of data analysis, the research findings are (1) Pressure has a positive effect on fraudulent financial statements,(2)Opportunity has a positive effect on fraudulent financial statements,(3)Rationalization has a positive effect on fraudulent financial statements

Implications: Because this study focuses on one country, the findings may not be generalizable. In addition, the relatively small sample size could be another limitation


Keywords


Pressure, Opportunity, Rationalization, Fraudulent financial statements

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References


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DOI: https://doi.org/10.30596/miceb.v1i0.340

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