The Effect of Corporate Financial Pressure on Financial Statement Fraud during the COVID-19 Pandemic

This study aims to test the accuracy of the financial statement fraud model in companies before and during the COVID-19 pandemic.It is assumed that companies will commit financial statement fraud due to economic pressure during the COVID-19 pandemic by analyzing various factors in predicting financial statement fraud.The factors affecting financial statement fraud during the COVID-19 pandemic are financial pressures, which consist of financial stability pressures, financial target pressures, and external financial pressures.This research data used secondary data derived from annual reports of companies listed on the Indonesia Stock Exchange during 2020.This study employed the purposive sampling method and utilized multiple linear regression analysis tools through SPSS version 25 software.Analysis of data testing in this study used assumption test classic form of normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test.Besides, hypothesis testing used T-test, F-test, and determinant coefficient.The model testing results indicate that the financial stability pressure variable had the most significant positive effect on financial statement fraud.