PENGARUH FAKTOR-FAKTOR DALAM PERSPEKTIF FRAUD TRIANGLE TERHADAP FRAUDULENT FINANCIAL REPORTING (Studi Kasus pada Perusahaan Berdasarkan Sanksi dari Bapepam Periode 2008-2012)
Abstract: The aim of this
research was to analyze the factors of the fraud triangle in detecting
fraudulent financial reporting. This research was replicated from the previous
research, Hasnan et al. (2013). The difference between this research and the
previous is in the object or the location. Previous study was done in Malaysia,
while this research was done in Indonesia. In this research are added with
independent variable, there are leverage, financial targets, and auditor
switch. The addition of these variables into this research because of fraud
triangle theory states that the above conditions favor the occurrence of
fraudulent financial reporting. This researchis done to prove the influence of
these variables on fraudulent financial reporting.
The population of this research is the non financial companies listed in
Indinesia Stock Exchange in 2008-2012. Total sample of this research is 50 non
financial companies, consisting of 25 companies that make fraudulent financial
reporting and 25 others are companies that do not commit fraud. Statistical
data analysis method used is logistic regression.
The result of this research shows that only factor multiple directorships
(CROSSDIR) and auditor switch (CPA) has significant influence on fraudulent
financial reporting. While other factors, foreign ownership (FOROWN), leverage
(LEV), financial targets (ROA),
effective monitoring (IND), related party transactions (RPT) has no significant
influence on fraudulent financial reporting. The implications of this research
note that the company is experiencing fraud reporting has high multiple
directorships and a change of auditors in the period. It is important to know
the factors that affect the fraudulent financial reporting to minimize fraud
that occurred. So that the information used for decision making becomes
relevant.
Keywords: fraudulent financial
reporting, fraud triangle, pressure, opportunity, and rationalization
Penulis: Kurnia Kusuma
Rachmawati, Marsono
Kode Jurnal: jpakuntansidd141063
