DETERMINAN KECURANGAN LAPORAN KEUANGAN: PENGUJIAN TEORI FRAUD TRIANGLE

Yuvita Avrie Diany · Dwi Ratmono

22 citations0/0 files storedDJA (Diponegoro Journal of Accounting)

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Corporate Governance and Financial Management Auditing, Earnings Management, Governance Financial Literacy and Behavior

Abstract

The purpose of this paper is to examine factors which affect (determinants) financial statement fraud. Detection of financial statement fraud is using Fraud Triangle theory. Based on Fraud Triangel theory there are three variables hypothesized affect fraud which are pressure, opportunity, and rationalization. This study use data of 27 companies which did financial statement fraud and 27 other companies matched. Data can be collected from annual report published by website IDX. Data then analized using logistic regression analysis. The result of this study shows significant positive relation between pressure and opportunity with financial statement fraud. While rationalization can’t be proved to financial statement fraud yet.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 2009Detecting and predicting financial statement fraud: The effectiveness of the fraud triangle and SAS No. 99 2011Fraud Risk Factor Of The Fraud Triangle Assessing The Likelihood Of Fraudulent Financial Reporting 2011”MEKANISME CORPORATE GOVERNANCE, MANAJEMEN LABA, DAN KINERJA KEUANGAN”2009The Association Between Audit Committee Characteristics, the Contracting Process and Fraudulent Financial Reporting 2010The relationship between South Korean chaebols and fraud 2009Fraudulent Financial Statement: Evidence from Statement on Auditing Standard No. 99 2014Pengaruh Karakteristik Komite Audit Dan Perusahaan Terhadap Kecurangan Pelaporan Keuangan

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2021DETEKSI KECURANGAN LAPORAN KEUANGAN DENGAN ANALISIS FRAUD DIAMOND DI PERUSAHAAN MANUFAKTUR

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