Pengaruh Fraud Risk Factor Menurut Fraud Pentagon terhadap Kecurangan Laporan Keuangan

The accounting information contained in financial statements is beneficial for stakeholders in economic decision making. However, it is not uncommon for the management to commit financial statement fraud because of pressure from internal and external parties, the opportunity to commit fraud, the reasons for cheating, or the ability to commit fraud. The objective of the study is to analyze the financial target, financial stability, external pressure, and rationalization can be used to detect financial statement fraud. The research was conducted on manufacturing companies with metals and the like sub-sectors, plastics and packaging, automotive and components, and food and beverages listed on the Indonesia Stock Exchange from 2015 to 2017. The number of samples used was 135 observation units and sample selection using purposive sampling. Data analysis method uses descriptive statistics and logistic regression analysis, with significant value (α) is 5%. The results show that financial target affected financial statement fraud, while financial stability, external pressure, and rationalization did not affect financial statement fraud.

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FINANCIAL STATEMENT FRAUD DETECTION USING PERSPECTIVE OF FRAUD TRIANGLE ADOPTED BY SAS NO. 99

Asia Pacific Fraud Journal ◽

10.21532/apfj.001.16.01.02.24 ◽

2016 ◽

Vol 1 (2) ◽

pp. 317 ◽

Cited By ~ 1

Author(s):

Shabrina Prasmaulida

Keyword(s):

Financial Reporting ◽

Financial Stability ◽

Stock Exchange ◽

Cash Flows ◽

External Pressure ◽

Financial Statement ◽

Fraud Triangle ◽

Manufacturing Companies ◽

Financial Statement Fraud ◽

Financial Need

Financial statements generally aim to provide information about the company’s financial position, performance, and cash flows to the interested parties. The motivation to gain trust from the users, especially investors, shareholders and creditors, leads someone to commit fraud in the financial reporting. This study aims to detect and predict financial statement fraud based on the perspective of fraud triangle adopted by SAS No. 99. The dependent variable in this study is financial statement fraud which is proxied by earnings management, while the independent variables in this study are financial stability pressure, personal financial need, ineffective monitoring, effective monitoring, external pressure, and financial targets.Population of this research is manufacturing companies listed in Indonesia Stock Exchange period 2012 - 2014. Samples are selected using purposive sampling method and obtained 150 companies out of a total population of 162 companies. The results show that financial stability pressure and external pressurehave significant positive effect on financial statement fraud. Meanwhile, personal financial need, ineffective monitoring, effective monitoring, and financial targets do not have significant effect on financial statement fraud.

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Diamond fraud analysis in detecting financial statement fraud

Journal of Business and Information Systems (e-ISSN: 2685-2543) ◽

10.36067/jbis.v1i2.23 ◽

2019 ◽

Vol 1 (2) ◽

pp. 63-76

Author(s):

Rani Eka Diansari ◽

Arum Tri Wijaya

Keyword(s):

Linear Regression ◽

Financial Stability ◽

Stock Exchange ◽

External Pressure ◽

Financial Statement ◽

Variable Pressure ◽

Financial Statement Fraud ◽

Regression Test ◽

Independent Variable ◽

Financial Need

This study aims to analyze the influence of variable pressure proxied by financial stability, personal financial need, financial targets, external pressure, the opportunity proxied by nature of the industry, ineffective monitoring, rationalization, and capability of the financial statement fraud. The sample used 72 manufactured company listing on the Indonesia Stock Exchange during the 2014-2017 period. Multiple linear regression test is used to test the influence of the independent variable on the dependent variable. The result showed that financial stability, the ratio of the change in total assets, and external pressure, as measured by leverage, showed an influence on financial statement fraud while the personal financial need, financial targets, nature of industry, ineffective monitoring, rationalization, and capability does not influence financial statement fraud.

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DETERMINAN FINANCIAL STATEMENT FRAUD DENGAN MENGGUNAKAN PENDEKATAN FRAUD TRIANGLE

AKUNTABILITAS ◽

10.29259/ja.v12i2.9339 ◽

2019 ◽

Vol 13 (1) ◽

pp. 1-18

Author(s):

Yeasy Darmayanti ◽

Ilham Setiawan ◽

Ethika Ethika

Keyword(s):

Regression Analysis ◽

Financial Stability ◽

Stock Exchange ◽

External Pressure ◽

The Other ◽

Financial Statement ◽

Fraud Triangle ◽

Manufacturing Companies ◽

Financial Statement Fraud ◽

Financial Need

The aim of this study is to examine the effects of financial stability, external pressure, personal financial needs, financial targets, nature of industry, ineffective monitoring, and rationalization of financial statement fraud on manufacturing companies listed on the Indonesia Stock Exchange from 2012 to 2016 .From a population of 159 listed manufacturing companies, 72 samples were obtained that met the criteria. Testing using SPSS version 23 for logistic regression analysis. The results of this study indicate that external pressure and nature of industry have a significant influence on financial statement fraud. On the other hand, financial stability, personal financial need, financial targets, ineffective monitoring and rationalization have no effect on financial statement fraud.

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FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN DENGAN PERSPEKTIF FRAUD TRIANGLE (Studi Empiris pada Perusahaan Property, Real Estate dan Building Construction)

GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ◽

10.47768/gema.v11i2.165 ◽

2019 ◽

Vol 11 (2) ◽

pp. 137-147

Author(s):

Yohannes Suharsana ◽

Chatarina Prisiena

Keyword(s):

Real Estate ◽

Financial Stability ◽

Stock Exchange ◽

Secondary Data ◽

External Pressure ◽

Financial Statement ◽

Annual Reports ◽

Variable Pressure ◽

Fraud Triangle ◽

Statistical Research

This research is to analyzed influence of variable pressure which proxied by financial stability,external pressure, and financial target, and then variable opportunity which proxied by nature ofindustry, ineffective monitoring, and variable razionalization which proxied by auditor change withfraudulent financial statement which measured with fraud score model (F-Score).The sample used in this research are 26 companies of property, real estate, and buildingconstruction sector that listed in Indonesian Stock Exchange on the period 2011 to 2015. The type datathat used are secondary data, from the annual reports of companies sample.The result of this statistical research showed that the variables of financial stability thatmeasured with change in total asset ratio, financial target variable that measured with ROA (return onassets), and nature of industry variable that measured with the change in receivables ratio has positiveinfluence on the fraudulent financial statement. The research does not prove that external pressurevariable which measured with leverage ratio, ineffective monitoring variable which measured with thepercentage of board members who are outside members, and change auditor which measure withdummy variable has an influence on the fraudulent financial statement.

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Financial Statement Fraud Risk Factors of Fraud Triangle: Evidence From Indonesia

International Journal of Financial Research ◽

10.5430/ijfr.v11n4p36 ◽

2020 ◽

Vol 11 (4) ◽

pp. 36

Author(s):

Hasni Yusrianti ◽

Imam Ghozali ◽

Etna Yuyetta ◽

Aryanto Aryanto ◽

Eka Meirawati

Keyword(s):

Risk Factors ◽

Financial Stability ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statement ◽

Company Size ◽

Fraud Triangle ◽

Financial Statement Fraud ◽

Fraud Risk ◽

Industry Risk

The purpose of this study is to examine the risk factors that influencing financial statement fraud. Especially, it examines the influence of rationalization, pressure, and opportunity on the fraudulent financial statements and also examines the interaction effect of industry risk and company size on the relationship between rationalization, pressure, and opportunity on financial statement fraud. Secondary data were collected from Bloemberg Data Base, IDX and OJK RI. The population in this study is companies listed on the Indonesia Stock Exchange in the moving year from 2011 to 2017 and the sample was selected by companies that indicated financial statement fraud and those that did not indicate financial statement fraud. The company indicated by Fraud was collected from Bapepam and OJK RI. Data were tested using logistic regression analysis and different T-tests of 28 committed fraud companies and 28 companies that did not commit fraud. The results showed that only some variables had a significant effect on financial statement fraud, namely financial stability (ACHANGE), Financial Target (ROA), and the Nature of Industry (ARCHANGE). The results also show that company size and industry risk do not moderate the fraud factors on financial statement fraud. These results support the fraud triangle theory in explaining the phenomena of financial statement fraud.

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THE EFFECT OF FINANCIAL STABILITY, EXTERNAL PRESSURE, PERSONAL FINANCIAL NEED, FINANCIAL TARGETS, INEFFECTIVE MONITORING AND AUDIT QUALITY ON DETECTING FRAUD FINANCIAL STATEMENT IN PERSPECTIVE OF FRAUD TRIANGLE

Journal of Business Economics ◽

10.35760/eb.2018.v23i2.1828 ◽

2018 ◽

Vol 23 (2) ◽

pp. 191-199

Author(s):

Sidik Nur Fajri

Keyword(s):

Financial Stability ◽

Audit Quality ◽

Stock Exchange ◽

Financial Statements ◽

Total Sample ◽

External Pressure ◽

Financial Statement ◽

Fraud Triangle ◽

Financial Statement Fraud ◽

Financial Need

The purpose of this study was to determine whether financial stability, external pressure, personal financial need, financial targets, ineffective monitoring, and audit quality affect the financial statement fraud by collecting empirical evidence. The object of research is the companies from sector property and real estate which listing on the Indonesia Stock Exchange, with research period in 2010-2012. The samples in this study were selected based on purposive sampling method with a total sample of 14 companies. The analysis technique used in this research is multiple regression analysis using SPSS. These results indicate that the variable external pressure, personal financial need and audit quality effect on the financial statements fraud, meanwhile variables financial stability, financial targets, ineffective monitoring had no effect on the financial statements fraud. Variables financial stability, external pressure, personal financial need, financial targets, ineffective monitoring and audit quality simultaneously effect on the financial statements fraud. Keywords: Financial Statement Fraud, Fraud Triangle

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Pendeteksian Financial Statement Fraud melalui Komponen Fraud Triangle

JAAF (Journal of Applied Accounting and Finance) ◽

10.33021/jaaf.v5i2.3371 ◽

2021 ◽

Vol 5 (2) ◽

pp. 125

Author(s):

Nurul Aini ◽

Eman Sukanto

Keyword(s):

Logistic Regression ◽

Financial Stability ◽

Stock Exchange ◽

External Pressure ◽

Financial Statement ◽

Fraud Triangle ◽

Financial Statement Fraud ◽

Auditor Change

The aim of this study is deemed to analyze the influence of fraud triangle as a tool to detect the fraud in a financial statement. The research focuses on the trading sector companies from 2014 to 2016 that are listed on the Indonesia Stock Exchange. After selecting these companies, 24 of them become the definite samples. They are divided into companies that are probable doing financial statement fraud and those which are not based on the model of Beneish M-Score. For that, this research uses logistic regression. The results show that those that have significant effect on financial statement fraud are external pressure, ineffective monitoring, and financial stability. And those insignificant variables include auditor change, financial target, and the nature of industry.

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TERJADINYA FINANCIAL STATEMENT FRAUD: PERSPEKTIF DIAMOND FRAUD THEORY (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016)

JURNAL AKUNTANSI DAN AUDITING ◽

10.14710/jaa.v14i2.19774 ◽

2018 ◽

Vol 14 (2) ◽

pp. 118

Author(s):

Nella Kartika Nugraheni ◽

Hanung Triatmoko

Keyword(s):

Financial Stability ◽

Stock Exchange ◽

Financial Statements ◽

External Pressure ◽

Financial Statement ◽

Variable Pressure ◽

Financial Statement Fraud ◽

Audit Opinion ◽

Fraud Theory ◽

Financial Need

This study aimed to analyze the factors that encourage financial statement fraud with analysis of diamond fraud theory. This research analyzes the influence of variable pressure proxied by financial targets, financial stability, external pressure, personal financial need, the opportunity proxied by nature of industry, ineffective monitoring, razionalization proxied by audit opinion, and the capability to replace any directors proxies against financial statements fraud. The sample in this research are 105 samples of banking companies listed on Indonesia Stock Exchange in the period 2014-2016. The results showed that the variable of financial targets as measured by return on asset, external pressure as measured by the leverage ratio, personal financial need as measured by the ownership of shares by the board of commission influence the financial statements fraud. The study did not found financial stability pressures as measured by the ratio of change total asset, ineffective monitoring as measured by the ratio of affiliated commissioner, nature of industry as measured by the ratio of change receivables, the audit opinion as measured by obtaining unqualified opinion with explanatory language, and capability as measured by changes of directors influence on fraudulent financial statements.

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TERJADINYA FINANCIAL STATEMENT FRAUD: PERSPEKTIF DIAMOND FRAUD THEORY (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016)

JURNAL AKUNTANSI DAN AUDITING ◽

10.14710/jaa.14.2.118-143 ◽

2018 ◽

Vol 14 (2) ◽

pp. 118

Author(s):

Nella Kartika Nugraheni ◽

Hanung Triatmoko

Keyword(s):

Financial Stability ◽

Stock Exchange ◽

Financial Statements ◽

External Pressure ◽

Financial Statement ◽

Variable Pressure ◽

Financial Statement Fraud ◽

Audit Opinion ◽

Fraud Theory ◽

Financial Need

This study aimed to analyze the factors that encourage financial statement fraud with analysis of diamond fraud theory. This research analyzes the influence of variable pressure proxied by financial targets, financial stability, external pressure, personal financial need, the opportunity proxied by nature of industry, ineffective monitoring, razionalization proxied by audit opinion, and the capability to replace any directors proxies against financial statements fraud. The sample in this research are 105 samples of banking companies listed on Indonesia Stock Exchange in the period 2014-2016. The results showed that the variable of financial targets as measured by return on asset, external pressure as measured by the leverage ratio, personal financial need as measured by the ownership of shares by the board of commission influence the financial statements fraud. The study did not found financial stability pressures as measured by the ratio of change total asset, ineffective monitoring as measured by the ratio of affiliated commissioner, nature of industry as measured by the ratio of change receivables, the audit opinion as measured by obtaining unqualified opinion with explanatory language, and capability as measured by changes of directors influence on fraudulent financial statements.

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