Abstract :
Penelitianainiaditujukanauntukaamembuktikanaasecaraaempirisapengaruh
financialastability, apersonalaafinancialaaneed, afinancialatarget, aineffective
monitoring, adanapergantianaauditor terhadapakecuranganapelaporanakeuangan
padaaperusahaanaperbankanaaadiaIndonesia. Risetainiamempergunakanapopulasi
dariaperusahaanaperbankanayangaasudah goapublicadanatercatatadiaBEIaselama
periodea2015-2019ayangaadiambilamelaluiaapurposiveaasamplingaasebanyaka36
perusahaan
KesimpulanaaipenelitianaaaainiaaadalahaaaFinancialaastabilityaapressure
berpengaruhainegatifaiisignifikanaiidalamaiimendeteksiaiikecuranganaiipelaporan
keuangan; aPersonalafinancialaneed danapergantianaKAPaberpengaruhanegatif
tidakasignifikanadalamamendeteksiakecuranganapelaporanaikeuangan;iiFinancial
targetidaniIneffectiveimonitoring.berpengaruh.positif.signifikan.dalam.mendeteks
i kecuranganipelaporanikeuangan.
Thisistudyiaimsitoiempiricallyiproveitheieffectiiiiofiiiifinancialiiiistability,
personalifinancialineed,?financialitargets,..ineffectiveimonitoring,?andiauditor
turnoverionifraudulentifinancialireportingiinibanking..companiesiiiiniiiIndonesia.
Thisiresearchiusesiaipopulationiofibankingicompaniesithatihaveigoneipubliciand
areilistedionitheiIDXiduringithei2015-2019iperiodiwhichiwereitakenithroughi,a
purposiveisamplingiofi36icompanies.
Theiconclusioniofithisistudyiisithatifinancial..stabilityi..pressure?hasi?a
significantinegativeieffectionidetectingifraudulentiifinancialiireporting; iPersonal
financialineediandiiauditoriiswitchingiihaveiinoiisignificantiinegativei.ieffecti.iin
detectingiiifraudulentiiifinancialiiireporting;i.iFinancialii.targetsiiandiiIneffective
monitoringihavei.iai.isignificanti.ipositiveieffectiinidetectingifraudulentifinancial
reportingi.