IDEAS home Printed from https://ideas.repec.org/a/uii/jaaife/v19y2015i2p112-125.html
   My bibliography  Save this article

Deteksi Financial Statement Fraud Dengan Analisis Fraud Triangle Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

Author

Listed:
  • Laila Tiffani
  • Marfuah Marfuah

    (Universitas Islam Indonesia Yogyakarta
    Universitas Islam Indonesia Yogyakarta)

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh fraud triangle dalam menjelaskan fenomena kecurangan laporan keuangan. Penelitian ini terdiri dari tujuh variabel independen yang diadopsi dari penelitian (Skousen, Smith, dan Wright 2009). Empat variabel dari elemen pressure (financial stability, personal financial need, external pressure,dan financial target). Dua variabel dari elemen opportunity (nature of the industry dan effective monitoring) dan satu variabel dari elemen rationalization. Berdasarkan analisis regresi logistic dari 36 perusahaan yang melakukan fraud dan 54 perusahaan yang tidak melakukan fraud selama 2011 sampai 2013 menyimpulkan bahwa ada pengaruh positif antara financial stability (ACHANGE) anad external pressure (LEV) terhadap financial statement fraud, sementara effective monitoring (IND) memiliki pengaruh negatif terhadap financial statement fraud. Hasil ini memberikan dukungan kepada fraud triangle theory dalam menjelaskan fenomena financial statement fraud.

Suggested Citation

  • Laila Tiffani & Marfuah Marfuah, 2015. "Deteksi Financial Statement Fraud Dengan Analisis Fraud Triangle Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 19(2), pages 112-125, Desember.
    • Handle: RePEc:uii:jaaife:v:19:y:2015:i:2:p:112-125
    DOI: http://dx.doi.org/10.20885/jaai.vol19.iss2.art3
    as

    Download full text from publisher

    File URL: https://journal.uii.ac.id/JAAI/article/download/4330/3822
    Download Restriction: no
    File URL: https://journal.uii.ac.id/JAAI/article/view/4330/3822
    Download Restriction: no
    File URL: https://libkey.io/http://dx.doi.org/10.20885/jaai.vol19.iss2.art3?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. repec:arp:tjssrr:2019:p:918-923 is not listed on IDEAS
    2. Abbas, Ahmad, 2017. "Earnings Fraud and Financial Stability," OSF Preprints f5jpx, Center for Open Science.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:uii:jaaife:v:19:y:2015:i:2:p:112-125. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ana Yuliani (email available below). General contact details of provider: https://journal.uii.ac.id/JAAI/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.