FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN DENGAN ANALISIS FRAUD TRIANGLE

Nurul Hafizah, Novita Weningtyas Respati, Chairina Chairina


Abstract


This research aims to examine, analyze, and obtain evidence the influences factors in fraud
triangle to financial statement fraud on Manufacturing Companies that Listed on Indonesia
Stock Exchange. This research’s population are Manufacturing Companies that Listed on Indonesia Stock Exchange Period 2011-2015. In this research using purposive sampling method to
determine the samples. Total sample of this research are 57 companies. This research uses
logistic regression analysis to examine the effects of various independent variables on financial
statement fraud. The independent variables in this research are factors in fraud triangle. The
result of this research indicated that financial stability influences the financial statement
fraud. However, other variabel like external pressure, personal financial need, financial targets,
nature of the industry, effective monitoring, and rationalization were not influence on financial
statement fraud.
Keywords: Financial statement fraud, fraud triangle, pressure, opportunity, rationalization


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