• Yunita Mulyaningsih Universitas Mahasaraswati Denpasar
  • Luh Komang Merawati Universitas Mahasaraswati Denpasar


This study was approved to obtain empirical evidence about assistance from fraud. The variables of fraud used are triangleyang which is proxied by sales to receivables (SALAR), financial targets that are proxied by return on assets (ROA), external loans proxied by debt ratio (DER ), an industry that is proxied by INNVENTORY, effective monitoring proxied by an audit board that is expert in finance (EXPERT), an organizational structure that is proxied by the change of directors and auditor changes. Financial report fraud in this study used the f-score model because of the dependent variable. The population of this study were manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2015. The total sample of this study was 107 manufacturing companies with three years of research. Data analysis was carried out by multiple regression methods. The results of the study showed that financial targets and external pressure on fraudulent financial statements. Meanwhile, financial difficulties, industrial conditions, effective monitoring and organizational structure do not conflict with fraudulent financial statements.

Keywords: Triangle of fraud, problem finance, target finance, external pressure, industry conditions, effective monitoring, organizational structure, auditor turnover.

Jan 18, 2019
How to Cite
MULYANINGSIH, Yunita; MERAWATI, Luh Komang. FRAUD TRIANGLE DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN. Sekolah Tinggi Ilmu (STIE) Ekonomi Triatma Mulya, [S.l.], v. 24, n. 2, p. 181 - 203, jan. 2019. ISSN 2622-1489. Available at: <>. Date accessed: 02 july 2020.