THE EFFECT OF FRAUD TRIANGLE IN DETECTING FINANCIAL STATEMENT FRAUD

Zakharia Sabatian · Francis M. Hutabarat

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

Abstract

Financial statements are a form of a report presented by a company that shows the financial performance of the company. In many cases of financial report fraud committed by Public Accounting Firm, they beautify the financial statements so that many investors are interested in the company. Therefore, this study aims to examine the influence of the Fraud Triangle factor in detecting fraudulent financial statements. The object of this study uses the financial statements of the Cigarettes and Cosmetics subsectors that are listed on the Indonesia Stock Exchange in the period 2016-2018. This study uses thirty sample data using purposive methods based on criteria. Data analysis using logistic linear regression analysis. The results showed that Rationalization had a significant effect on financial statement fraud. Meanwhile, Financial Stability, External Pressure, Personal Financial Need, Financial Targets, Ineffective Monitoring, Nature of Industry have no significant effect on financial statement fraud.Keywords: Fraud, Pressure, Opportunity, Rationalization, Financial Statement Fraud

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References

1999The Detection of Earnings Manipulation 2015Application of Beneish M-Score Models and Data Mining to Detect Financial Fraud 2019ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2016 – 2018 2019FAKTOR - FAKTOR YANG BERPENGARUH TERHADAP FRAUDULENT FINANCIAL REPORTING DENGAN MENGGUNAKAN ANALISIS FRAUD PENTAGON 2008Pendeteksian Kecurangan (Fraud) Laporan Keuangan oleh Auditor Eksternal 2009Fraud score analysis in emerging markets 2019ANALISIS PENGARUH FRAUD TRIANGLE DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN 2013PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN MELALUI FAKTOR RISIKO TEKANAN DAN PELUANG (Studi Kasus pada Perusahaan yang Mendapat Sanksi dari Bapepam Periode 2002-2006)

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2023Factors Influencing Financial Statement Fraud: An Analysis of the Fraud Diamond Theory from Evidence of Thai Listed Companies

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