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

Authors

  • Nurul Hafizah
  • Novita Weningtyas Respati
  • Chairina Chairina

DOI:

https://doi.org/10.22219/jrak.v6i1.5077

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

Downloads

Download data is not yet available.

Downloads

Published

2017-12-07

Issue

Vol. 6 No. 1: Jurnal Reviu Akuntansi dan Keuangan

Section

Articles

License

Creative Commons License
Jurnal Reviu Akuntansi dan Keuangan is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

 Authors who publish with this journal agree to the following terms:

    1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
    2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
    3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).