Pengaruh Rasionalisasi, Arogansi dan Kolusi terhadap Kecurangan Laporan Keuangan

Abstract

This study aims to determine the effect rationalization (auditor's opinion), arrogance (frequent number of CEO's picture), and collusion against fraudulent financial statements on companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This study used a purposive sampling technique in determining the sample so that 164 samples of companies. This study uses a descriptive type of research with logistic regression analysis techniques, t-test, F-test, R Square Test. The results of this study indicate that achieved is that rationalization has an effect on fraudulent financial statements, arrogance and collusion have no effect on fraudulent financial statements.

Keywords: Fraud, Financial Statements, Rationalization, Arrogance, Collusion.