Abstract
This study aims to examine the factors that affect the fraudulent financial statements of the company. Fraud detection of financial statements using fraud triangle theory. Based on the theory of fraud triangle there are three factors: pressure, opportunity, and rationalization are used as parameters to detect fraud. The sample of this study used 44 companies in 3 years of observation, where the company is divided into companies that are indications of fraud and not by doing the analysis using the calculation of the underlying M-score, this study used logistic regression, the result that the indication of fraud in this study only can be obtained from external pressure factors on pressure variables and the effectiveness of monitoring on the opportunity variables, this study fails to establish influence in three factors at once ie pressure, opportunity, and rational
Highlights
This study aims to examine the factors that affect the fraudulent financial statements of the company
Jika nilai statistik lebih besar dari 0,05 maka hipotesis nol tidak dapat ditolak dan berarti model mampu memprediksi nilai observasinya
Summary
Beberapa penelitian yang dilakukan sebelumnya tentang Fraud Triangle diantaranya oleh Ardiyani dan Utaminingsih (2015) yang melakukan analisis atas determinan Financial Statement melalui Pendekatan Fraud Triangle pada perusahaan di BEI, menunjukan bahwa financial statement nature of industry, rasionalisai dan kualitas audit tidak berpengaruh terhadap financial statement fraud. Sedangkan penelitian yang dilakukan oleh Najah (2013) mengenai Model Pendeteksian Kecurangan Laporan Keuangan dengan Analisis Fraud Triangle. Penelitian yang dilakukan oleh Choo dan Tan (2007) mengenai Deteksi Financial Statement Fraud dengan Analisis Fraud Triangle pada Perusahaan Manufaktur. Hasil penelitian menunjukkan bahwa variabel external pressure variabel rationalization terbukti memiliki pengaruh positif signifikan terhadap financial statement fraud. Dalam penelitian ini mencoba untuk membuktikan bahwa Stabilitas Keuangan, Tekanan Eksternal, Kebutuhan Keuangan Pribadi, Target Keuangan, Kondisi Industri, Ketidak Efektifan Pengawasan, dan Rasionalisasi dapat berpengaruh atas kecurangan laporan keuangan 2.
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