Fraud of Financial Reports in Food and Beverage Companies

Abstract

The formulation of the problem in this research is How is the influence of financial stability, external pressure, financial targets and Ineffective monitoring against fraudulent financial statements (a case study on Food and Beverage Companies listed on the Indonesia Stock Exchange for the 2017-2021). The type of research used is associative research. The data used is secondary data. The sampling method used is purposive sampling method based on certain criteria. The samples in this study are 12 food and beverage companies listed on the Indonesia Stock Exchange in 2017-2021. The data collection technique is document analysis. The method of data analysis in this study is quantitative analysis. The results of this study indicate that Financial Stability, External Pressure, ineffective monitoring has no effect on fraudulent financial statements, Meanwhile Financial Targets has a significant effect on fraudulent financial statements.

The Effect of Capital Structure, Financial Literacy and Technology Adoption on Financial Reporting Efficiency in the Indonesian Food & Beverage Industry

“…The food and drink sector in Indonesia is important for the country's economy, serving both local and international markets. Robust financial reporting systems are essential for this sector, as they boost investor trust, enable capital acquisition, and foster confidence among consumers, suppliers, and regulators (Astrina et al, 2023;Jakataofik et al, 2023;Novita et al, 2023;Werang et al, 2023). Effective financial reporting is necessary for the industry's development and advancement, guaranteeing openness and responsibility in business operations (Zuhroh & Utiyati, 2019).…”