Pengaruh Stabilitas Keuangan, Tekanan Eksternal Dan Rasionalisasi Terhadap Kecurangan Laporan Keuangan (Financial Statement Fraud) Pada Perusahaan Yang Bergerak Dibidang Konstruksi Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022

Abstract

Financial statement fraud refers to the intentional manipulation of accounting
information, aiming to distort crucial details or present deceptive data, ultimately influencing
the decisions and perceptions of stakeholders based on misrepresented facts. This
investigation aims to analyze the potential triggers of financial statement fraud in
construction sector firms listed on the Indonesian Stock Exchange between 2020 and 2022,
examining the intersection of financial stability, external pressures, and rationalization.
Employing a non-probability sampling method, specifically saturated sampling, 21 companies
operating in the construction sector were selected, resulting in 63 observation data over a 3
year period. Secondary data was utilized for analysis. The research findings suggest that
while financial stability and external pressures do not significantly impact the occurrence of
financial statement fraud, rationalization plays a crucial role in its manifestation.