DETERMINAN KECURANGAN LAPORAN KEUANGAN: PENGUJIAN TEORI FRAUD TRIANGLE
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.
Penulis: Yuvita Avrie Diany, Dwi
Ratmono
Kode Jurnal: jpakuntansidd141017
