scholarly journals Kecurangan Dalam Laporan Keuangan “Menguji Teori Froud Triangle”

2018 ◽  
Vol 19 (1) ◽  
pp. 77
Author(s):  
Langgeng Prayitno Utomo
Keyword(s):  
Logistic Regression ◽  
Fraud Detection ◽  
Financial Statements ◽  
External Pressure ◽  
Fraud Triangle ◽  
Triangle Theory ◽  
Fraudulent Financial Statements

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

scholarly journals Determinants in detecting fraud triangle of financial statements on companies registered in Jakarta Islamic Index (JII) period 2012-2018

2020 ◽  
Vol 2 (1) ◽  
pp. 117
Author(s):  
Iwan Budiyono ◽  
Melati Sari Dewi Arum
Keyword(s):  
Financial Stability ◽  
Secondary Data ◽  
Financial Statements ◽  
External Pressure ◽  
Financial Statement ◽  
Fraud Triangle ◽  
Analysis Model ◽  
Financial Statement Fraud ◽  
External Pressures ◽  
Fraudulent Financial Statements

<p class="IABSSS"><strong>Purpose</strong> - The purpose of study was to examine the effect financial statement fraud based on the fraud triangle with a number of variables such as financial stability, external pressure, financial target, personal financial needs, opportunity and rasionalization in companies listed in Jakarta Islamic Index (JII) period 2012-2018.</p><p class="IABSSS"><strong>Method </strong>- The population are all companies listed in JII period 2012-2018. The sample is 6 companies that were feasible to analyze. The data used in this research is secondary data obtained from the annual report. The data analysis model applied multiple linier regression data panel  using SPSS 25.</p><p class="IABSSS"><strong>Result</strong> - The results showed that the fraud triangle in the categories of financial stability, external pressure, financial targets, personal financial needs, opportunity and rationalization simultaneously affect the fraudulent financial statements. Furthermore financial stability, personal financial needs and opportunity partially negatively related and had no significant effect on financial statement fraud; while external pressures, financial targets and rationalization have positive and significant effects on financial statement fraud on companies listed in JII period 2012-2018.</p><p class="IABSSS"><strong>Implication</strong> - Companies Registered in JII are suggested to improve the financial performance in accordance with sharia principles.</p><strong>Originality</strong> - This research is the first study using multiple linier regression data panel.

scholarly journals FRAUD TRIANGLE SEBAGAI PENDETEKSI KECURANGAN LAPORAN KEUANGAN

2017 ◽  
Vol 21 (1) ◽  
pp. 47
Author(s):  
Wahyuni Wahyuni ◽  
Gideon Setyo Budiwitjaksono
Keyword(s):  
Financial Services ◽  
Financial Stability ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
External Pressure ◽  
Fraud Triangle ◽  
Financial Statement Fraud ◽  
Fraudulent Financial Statements

The financial statements are structured representation of the financial position shows the financial performance of an entity. On the other hand, the Financial Services Authority in Indonesia gave the sanction to capital market players for cheating Financial Statements. This shows that the financial statement fraud cases occurring in Indonesia are part of the failure of an audit conducted by the Public Accounting Firm (KAP). This study aims to examine the influence of fraud triangle in detecting fraudulent financial statements. The object of this study using the financial statements of companies listed on the Indonesia Stock Exchange in the 2012-2014 time period. This study uses 123 data samples are taken using purposive criteria. The data were analyzed using multiple linear regression analysis. The results showed that razionalization significant effect on the financial statements fraud. Meanwhile, the financial stability, external pressure, financial targets, the nature of the industry, ineffective monitoring did not significantly affect the financial statements fraud. This study contributes to the regulators to adopt measures to improve the quality of audits, especially in detecting fraud.

scholarly journals FRAUND DIAMOND DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN

2018 ◽  
Vol 3 (2) ◽  
pp. 161
Author(s):  
Poppy Indriani
Keyword(s):  
Empirical Evidence ◽  
Financial Stability ◽  
Fraud Detection ◽  
Financial Statements ◽  
External Pressure ◽  
Financial Statement ◽  
Financial Statement Fraud ◽  
Audit Opinion ◽  
Fraudulent Financial Statements

Effect of Diamond Fraud in Financial Statement Fraud detection. This study aimed to get empirical evidence regarding the effectiveness of diamond fraud in detecting fraudulent financial statements. Variables - variables of diamond fraud is financial stability is proxied by ACHANGE, external pressure proxied with leverage, financial targets are proxied by the ROA, nature of industry proxied by inventory, ineffective monitoring proxied by BDOUT, audit opinion and change of directors. Financial statement fraud detection in this study using the F-score models. The results of this study indicate that external pressure, financial targets, ineffective monitoring, audit opinion and change of directors does not have influence in detecting fraudulent financial statements. While the financial stability and nature of industry to have an influence in detecting fraudulent financial statements.

scholarly journals Fraud factors of financial statements on construction industry in Indonesia stock exchange

2019 ◽  
Vol 3 (2) ◽  
pp. 187-196
Author(s):  
Yudha Pramana ◽  
Herkulanus Bambang Suprasto ◽  
I Gusti Ayu Made Dwija Putri ◽  
I Gusti Ayu Nyoman Budiasih
Keyword(s):  
Construction Industry ◽  
Audit Committee ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Statement ◽  
Theory Approach ◽  
Fraud Triangle ◽  
Triangle Theory ◽  
Fraudulent Financial Statements

This research was intended at analyzing the fraud factors of the financial statement using the fraud triangle theory approach. Financial statements manipulation was a fraud form. It was generally difficult to detect. The population was all companies engaged in the construction industry sector. They were listed on the Indonesia Stock Exchange in 2013-2017. The multiple regression is applied for the determination of the sample using purposive sampling techniques and data analysis techniques. The statistical test results showed the opportunity proxied by the audit committee illustrates the effectiveness of the control. It has been negatively affecting the fraudulent financial statements. The rationalization proxied by the auditor’s change has a positive effect on the fraudulent financial statements. This study also contributed to the fraud triangle theory. It was provided evidence that elements in the fraud triangle model. They can be used to detect fraudulent financial statements.

Factors Influencing the Presentation of Fraudulent Financial Reporting in Indonesia

2018 ◽  
Vol 9 (1) ◽  
pp. 254 ◽  
Author(s):  
Fahmi RIZANI ◽  
Novita WeningTyas RESPATI
Keyword(s):  
Financial Reporting ◽  
Financial Stability ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sample Selection ◽  
Financial Statements ◽  
External Pressure ◽  
Fraud Triangle ◽  
Financial Need ◽  
Fraudulent Financial Statements

This study examines the factors that influence the preparation and presentation of fraudulent financial statements basing on the fraud triangle theory. The purpose of this research is to examine and analyze the influences of financial stability (asset change), external pressure, personal financial need (insider ownership), financial targets, ineffective monitoring (by audit committee), and rationalization (auditor’s opinion) on making fraudulent financial statements. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2013 to2015. Sample selection is by purposive sampling. Data used in the analysis was of 147 companies. The data analysis technique for hypothesis testing was by logistic regression analysis. Results of this research indicate that financial stability, external pressure, personal financial need, and rationalization have no significant effect on making fraudulent financial statements. Although the results of this study can not prove the factors that affect fraud in the presentation of financial statements, but companies need to be vigilant to prevent fraud in the presentation of financial statements. Companies must be able to perform early detection of the occurrence of fraudulent financial statements for the survival of the entity.

scholarly journals Analisis Fraud Triangle Untuk Mendeteksi Kecurangan Laporan Keuangan:

2019 ◽  
Vol 1 (1) ◽  
pp. 445-458
Author(s):  
Septia Dwijayani ◽  
Nurzi Sebrina ◽  
Halmawati Halmawati
Keyword(s):  
Financial Stability ◽  
Stock Exchange ◽  
Financial Statements ◽  
Total Sample ◽  
External Pressure ◽  
Fraud Triangle ◽  
Manufacturing Companies ◽  
Auditor Change ◽  
Financial Need ◽  
Fraudulent Financial Statements

This study aims to obtain empirical evidence of fraud triangle in detecting fraudulent financial statements. The variabbles of fraud triangle are pressure, opportunity, and rasionalization then divided into six independent sub-variables. Namely financial stabilty which is proxied by asset change ratio (achange), personal financial need which is proxied by oship, external pressure which is proxied by the ratio of changes in debt (lev), financial targets that are proxied by ROA (ROA), the nature of industry that is proxied by inventory (inventory), effective monitoring that is proxied by the proportion of independent commissioners (ind), and rasionalization proxied by auditor change (auchange). The population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2017. the total sample of the study was 32 companies. Data analysis method uses logistic regression analysis. The results of this study indicate that financial stability variables, personal financial need, external pressure, nature of industry, effective monitoring, and rationalization have no effect on fraudulent financial statements. the results of this study can prove that financial targets have an effect on fraudulent financial statements. Further researchers can develop this research by adding sub-variables or using other proxies.

scholarly journals PEMBUKTIAN FRAUD TRIANGLE THEORY PADA FINANCIAL REPORT QUALITY

2018 ◽  
Vol 3 (3) ◽  
pp. 380
Author(s):  
Edi Edi ◽  
Elis Victoria
Keyword(s):  
Financial Reporting ◽  
Financial Stability ◽  
Audit Quality ◽  
Institutional Ownership ◽  
Financial Statements ◽  
External Pressure ◽  
Fraud Triangle ◽  
Fraudulent Financial Reporting ◽  
External Audit ◽  
Triangle Theory

<p><em>A perfect and qualified financial statements are the financial statements that each company wants to present. In this competitive era, presenting a good quality reports is a difficult thing for companies, so the thought arises to commit fraudulent financial reporting. A poor quality financial statements is a financial statements that have an element of fraud. Factors in the fraud triangle theory include financial targets, financial stability, external pressure, ineffective monitoring, institutional ownership, external audit quality and change in auditor. The object of this study is the financial statements of all companies listed on the Indonesia Stock Exchange during the period 2012-2016. The sample in this research is taken by using purposive sampling method with total sample as many as 372 companies. The data obtained will be tested using SPSS version 22.0 with binary logistic regression method. Based on the results of research that has been done shows that ineffective monitoring and change in auditor have a significant influence on fraudulent financial reporting. Meanwhile, financial targets, financial stability, external pressure, institutional ownership and external audit quality have no significant influence on fraudulent financial reporting.</em></p><p> </p><p>Laporan keuangan yang sempurna dan berkualitas merupakan laporan keuangan yang ingin disajikan oleh setiap perusahaan. Di era yang semakin kompetitif ini, menyajikan laporan yang berkualitas adalah hal yang sulit bagi perusahaan sehingga muncul pemikiran untuk melakukan tindakan kecurangan terhadap laporan keuangan. Tujuan dari penelitian ini adalah untuk membuktikan faktor-faktor yang terdapat dalam teori fraud triangle terhadap kualitas laporan keuangan. Laporan keuangan dikatakan tidak berkualitas apabila memiliki unsur kecurangan didalam laporan keuangan. Faktor-faktor yang terdapat dalam teori <em>fraud triangle</em> antara lain target keuangan, stabilitas keuangan, tekanan eksternal, ketidakefektifan pengawasan, kepemilikikan saham institusi, kualitas audit eksternal serta pergantian auditor. Objek dari penelitian ini berupa laporan keuangan dari seluruh perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2012-2016. Sampel dalam penelitian ini diambil dengan menggunakan metode <em>purposive sampling</em> dengan jumlah sampel sebanyak 372 perusahaan. Data yang diperoleh akan diuji dengan menggunakan SPSS versi 22.0 dengan metode regresi logistik biner. Dari hasil pengujian terhadap data yang telah dikumpulkan, terbukti bahwa ketidakefektifan pengawasan dan pergantian auditor berpengaruh signifikan terhadap kecurangan pelaporan keuangan. Sementara, target keuangan, stabilitas keuangan, tekanan eksternal, kepemilikan saham institusi dan kualitas audit eksternal tidak berpengaruh signifikan terhadap kecurangan pelaporan keuangan.</p>

scholarly journals The Analysis of Traangle Fraud Factors to Fraudulent Financial Statement

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Dewi Susanti
Keyword(s):  
Financial Stability ◽  
Financial Statements ◽  
External Pressure ◽  
Financial Statement ◽  
Variable Pressure ◽  
Fraud Triangle ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Fraudulent Financial Statements ◽  
Positive Effect

This This research aims to analyze the fraud triangle against fraudulent financial statement. Based on research conducted [13] et al., This study developed a variable of the fraud triangle that can be used,namely the pressure is proxied by financial stability (AGROW), external pressure (LEV) and financial targets (ROA). Opportunities are proxied by ineffective monitoring (IND). And rationalization proxied by the change of auditors (AUDCHANGE). While fraudulent financial statements are measured by [2] Score. The population in this research was manufacturing companies in 2012-2014 listed in the Indonesia Stock Exchange. Companies that take into population is 152 companies, while the research sample was 47 companies and a number of observations made during the years 2012-2014 is 141 items, observations. Statistical tests showed that empirically variable pressure proxied by financial stability (AGROW) has a significant positive effect on the level of risk of fraudulent financial statements. While variable pressure is proxied by external pressure (LEV) and financial targets (ROA) has positive and negative influences were insignificant. Opportunities are proxied by ineffective monitoring (IND) have no significant negative influence. And rationalization is proxied by the change of auditors (AUDCHANGE) had no significant positive effect.

FRAUD TRIANGLE ANALYSES IN DETECTING FRAUDULENT FINANCIAL STATEMENT USING FRAUD SCORE MODEL

2020 ◽  
Vol 25 (1) ◽  
pp. 29-44
Author(s):  
Mariati ◽  
Emmy Indrayani
Keyword(s):  
Financial Stability ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
External Pressure ◽  
Financial Statement ◽  
Fraud Triangle ◽  
Financial Statement Fraud ◽  
Financial Condition ◽  
Score Model

Company’s financial condition reflected in the financial statements. However, there are many loopholes in the financial statements which can become a chance for the management and certain parties to commit fraud on the financial statements. This study aims to detect financial statement fraud as measured using fraud score model that occurred in issuers entered into the LQ-45 index in 2014-2016 with the use of six independent variables are financial stability, external pressure, financial target, nature of industry, ineffective monitoring and rationalization. This study using 27 emiten of LQ-45 index during 2014-2016. However, there are some data outlier that shall be removed, thus sample results obtained 66 data from 25 companies. Multiple linear regression analysis were used in this study. The results showed that the financial stability variables (SATA), nature of industry (RECEIVBLE), ineffective monitoring (IND) and rationalization (ITRENDLB) proved to be influential or have the capability to detect financial statement fraud. While the external pressure variables (DER) and financial target (ROA) are not able to detect the existence of financial statement fraud. Simultaneously all variables in this study were able to detect significantly financial statement fraud.

scholarly journals DETECTION OF FRAUDULENT FINANCIAL STATEMENT THROUGH PENTAGON THEORY WITH AUDIT COMMITTEE AS MODERATING

2021 ◽  
Vol 4 (1) ◽  
pp. 35
Author(s):  
Ely Indriyani ◽  
Dhini Suryandari
Keyword(s):  
Regression Analysis ◽  
Financial Stability ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Analysis Data ◽  
External Pressure ◽  
Analysis Technique ◽  
Fraudulent Financial Statements

This study aims to examine financial targets, financial stability, external pressure, personal financial needs, effective monitoring, nature of industry, total accruals, change of directors, and CEO duality in detecting fraudulent financial statements with the audit committee as the moderating variable. The population of this research is 20 state-owned companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018. Sampling using saturated sampling technique and obtained a final sample of 100 units of analysis. Data collection using documentation techniques. The data analysis technique used regression analysis and Moderated Regression Analysis (MRA). The results of this study indicate that external pressure and the nature of industry have a significant positive effect on the detection of fraudulent financial statements. The audit committee is able to moderate the influence of financial targets, external pressure, nature of industry, and change of directors on the detection of fraudulent financial statements

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