The Personal Financial Need And Concurrent Positions As Determinants Of Financial Statement Fraud Indication

Rossy Agnesia; Yoremia Lestari  Ginting

Authors

Rossy Agnesia Universitas Mulawarman Author
Yoremia Lestari Ginting Universitas Mulawarman Author

Keywords:

fraudulent financial statement, personal financial need, concurrent positions.

Abstract

This study aims to determine the effect of personal financial need and concurrent positions on fraudulent financial statements. The sample of this research is mining companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The data collection method used is purposive sampling. Based on the purposive sampling method, the number of companies sampled in this study were 30 companies out of a total of 62 listed companies. The length of the study was 5 years to obtain 150 data samples. The data was analyzed by multiple linear regression analysis using the SPSS 26 program. The results of this study shows that personal financial needs and multiple positions have a significant effect on fraudulent financial statements in mining companies listed on the Indonesia Stock Exchange in 2018-2022. The results of this study have implications for the importance of supervision of concurrent positions and personal financial need management for internal parties.

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