FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD TRIANGLE

  • Ni Nyoman Ayu Suryandari Universitas Mahasaraswati Denpasar
  • Anak Agung Dwi Widyani Universitas Mahasaraswati Denpasar

Abstract

Financial statements that only benefit a few parties have indicated the existence of< fraud for financial statements issued not in accordance with the actual conditions. Theory proposed by Cressey concluded that there are conditions that are always present in the company of fraud activity: pressure, opportunity and rationalization known as fraud triangle.This study aims to analyze the relationship between the variables of financial statement fraud (pressure, opportunity dan rationalization) by the sample companies listed on the Indonesian stock exchange in 2010-2012 with the total sample is 116 companies. Hypothesis testing is done with logistic regression. Indonesia is still a scarcity of research on predicting financial statement fraud using the fraud triangle analysis encouraged to do tests on these variables. This research is no effect on Financial Stability Pressure, Ineffektif monitoring and auditor switching of financial statement fraud while personal financial need positive effect on financial statement fraud.


Keyword: financial statement fraud, fraud triangle

Published
Jul 21, 2018
How to Cite
SURYANDARI, Ni Nyoman Ayu; WIDYANI, Anak Agung Dwi. FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD TRIANGLE. Sekolah Tinggi Ilmu (STIE) Ekonomi Triatma Mulya, [S.l.], v. 20, n. 2, p. 111 - 126, july 2018. ISSN 2622-1489. Available at: <http://triatmamulya.ejurnal.info/index.php/triatmamulya/article/view/48>. Date accessed: 17 july 2026.
Citation Formats
Issue
Vol 20 No 2 (2014): Jurnal Ilmiah Manajemen dan Akuntansi
Section
Articles