Pengaruh Financial Stability terhadap Fraudulent Financial Reporting

Abstract. The purpose of this research is to find the effect of financial stability towards fraudulent financial reporting in companies  the industrial sector of infrastucture, utilities and transportation listed on the indonesia stock exchange 2017 – 2019. This research is important, because financial statement fraud is a case than often occurs and very derimental in company but difficult to detect. The sample was selected using a purposive sampling method with a sample of 57 observation. . method used is descriptive research metod used is descriptive verificative research method with a quantitative approach. Hypothesis testing is done by multiple linear regression methods using spss version 25 software. The result of this research show that the financial stability variables as measured by the ratio of total asset growth. Keywords :Fraud, Financial Stability, Fraudulent Financial Reporting and Manufacturing companies, Nature of Industry Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh Financial Stability terhadap Fraudulent Financial Reporting pada Perusahaan Industri  Sektor Infrastruktur, Utilitas, dan Transportasi Indonesia yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2017 – 2019. Penelitian ini penting dilakukan karena Fraudulent Financial Reporting merupakan kasus yang sering terjadi dan sangat merugikan perusahaan, namun dalam pendeteksiannya sulit untuk dilakukan. Sampel dipilih dengan menggunakan metode purposive sampling dengan sampel penelitian berjumlah 57 pengamatan. metode penetilian yang digunakan adalah metode penelitian deskriptif verifikatif  dengan pendekatan kuantitatif. Pengujian hipotesis dilakukan dengan metode regresi linear berganda menggunakan software SPSS versi 25. Hasil penelitian menunjukkan bahwa variabel Financial Stability yang diukur dengan rasio pertumbuhan total aset. Kata kunci : Fraud, Financial Stability, Fraudulent Financial Reporting, Nature of Industry, Perusahaan Industri.