scholarly journals Efektivitas Fraud Triangle dalam Mendeteksi Manajemen Laba Akrual Berbasis SAS NO. 99 pada Perusahaan Penanaman Modal Asing

1970 ◽  
Vol 3 (02) ◽  
pp. 225-237
Author(s):  
Umarsono Umarsono
Keyword(s):  
Earnings Management ◽  
Financial Stability ◽  
Financial Statements ◽  
Jel Classification ◽  
Total Asset ◽  
Fraud Triangle ◽  
Return On Assets ◽  
Accounting Firm ◽  
The Public ◽  
Total Accrual

A B S T R AC T Fraudulence on presentation of financial statements often made by the management through accrual earnings management. This study aimed to analyze the financial targets, financial stability, the nature of the industry, changes in auditors and rationalization of accrual earnings management. The research sample used is a total of 210 companies with foreign ownership. The results showed that the variables of financial targets proxy by ROA (Return on Assets), financial stability is proxied SATA (ratio of sales to total assets) and the rationalization of the variables indicated by audchange (turn of the public accounting firm), and the ratio of the change in total accrual of total assets proved to have influence significant akkrual earnings management. While the nature of the industry which is proxied by the ratio of change in receivables is not proven effect on accrual earnings management. A B S T R A K Kecurangan penyajian laporan keuangan banyak dilakukan oleh manajemen melalui manajemen laba akrual. Penelitian ini bertujuan untuk menganalisis financial target, financial stability, nature of industry, change in auditor dan rationalization terhadap manajemen laba akrual. Sampel penelitian yang digunakan adalah sebanyak 210 perusahaan penanaman modal asing. Hasil penelitian menunjukkan bahwa variabel financial target yang diproksikan dengan ROA (Return On Asset), financial stability yang diproksikan SATA ( rasio sales terhadap total asset) dan variabel rationalization yang diproksikan dengan AUDCHANGE ( pergantian kantor akuntan publik), dan rasio perubahan total akrual terhadap total asset terbukti berpengaruh signifikan terhadap manajemen laba akkrual, sedangkan nature of industry yang diproksikan dengan rasio perubahan piutang tidak terbukti berpengaruh terhadap manajemen laba akrual. JEL Classification: M41

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 The Influence of Reputation of Public Accounting Firms on the Integrity of Financial Statements with Corporate Governance as the Moderating Variable

2018 ◽  
Vol 9 (3) ◽  
pp. 177-186 ◽  
Author(s):  
Nera Marinda Machdar ◽  
Dade Nurdiniah
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Financial Statement ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public ◽  
Public Accounting Firms

This research aimed to determine the effect of the reputation of the public accounting firm on the integrity of financial statements by including leverage and firm size as the control variables. This research also investigated the effects of corporate governance moderation that was proxied by the independent commissioner, institutional ownership, and audit committee in strengthening or weakening the reputation of the public accounting firms on the integrity of the financial statements. The population was manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013-2015. The sample utilized the purposive sampling method and resulted in 34 manufacturing firms, so the total observations were 102 firms in all observed years. This research performed statistical data processing with EVIEWS 8. There are two main findings of this research. First, the reputation of public accounting firm affects the integrity of the financial statement. Second, corporate governance that utilizes the independent commissioners and institutional ownership strengthen the effect of the reputation of the public accounting firm on the integrity of the financial statement. However, corporate governance using audit committee weakens the reputation of the public accounting firm on the integrity of financial statements.

scholarly journals Peran Fraud Triangle dalam Mendeteksi Financial Statement Fraud di Perusahaan Perbankan ASEAN

2021 ◽  
Vol 31 (3) ◽  
pp. 713
Author(s):  
Yuliana Pertiwi Yuwono ◽  
Maria Assumpta Evi Marlina
Keyword(s):  
Earnings Management ◽  
Financial Stability ◽  
Sampling Technique ◽  
Total Sample ◽  
External Pressure ◽  
Commercial Banking ◽  
Financial Statement ◽  
Fraud Triangle ◽  
Financial Statement Fraud ◽  
Triangle Theory

This research aims to determine the effect of fraud triangle theory toward Financial statement fraud. Financial statement fraud is proxied by earnings management.  Population in this study is non-Islamic commercial banking companies listed on SGX, MYX, SET, PSE and IDX. The sampling technique used purposive sampling. The total sample in the study was 66 non-Islamic commercial banking companies. The data analysis method used is multiple linear regression. The research results proved that Financial targets and change of auditors had a positive effect on Financial statement fraud while external pressure had a negative effect on Financial statement fraud. Financial stability and ineffective monitoring had no effect on Financial statement fraud. This research can be used as a reference by investors, the public, government and users of other financial statement information in order to detect Financial statement fraud through the fraud triangle theory. Keywords: Financial statement fraud; Earnings Management; Fraud Triangle.

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG GO PUBLIK DI BEI

2015 ◽  
Vol 11 (2) ◽  
pp. 117
Author(s):  
Astuti Yuli Setyani
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Test Results ◽  
Public Accounting ◽  
Variable Size ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public

"> This study aims to examine empirically the effect of firm size, solvency, profitability, and thequality of public accounting firms (KAP) to the audit delay on manufacturing companieslisted in Indonesia Stock Exchange. This study focuses on companies listed on the IndonesiaStock Exchange. The data used are secondary data, the audited financial statements of 47companies listed in Indonesia Stock Exchange in 2009-2012. To test the hypothesis,performed multiple regression analysis that begins classic assumption test includingnormality, linearity, multicollinearity, heteroscedasticity and autocorrelation. The data usedhas met all the classical assumptions. Partial test results show that the variable size andvariable quality of the public accounting firm (KAP) that affect audit delay, while variablesolvency and profitability variable does not affect the audit delay.Keywords: audit delay, KAP, company’s size, profitability, solvency

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 PENGARUH LOCUS OF CONTROL DAN KOMPLEKSITAS TUGAS DENGAN SIFAT MACHIAVELLIAN SEBAGAI PEMODERASI TERHADAP PERILAKU DISFUNGSIONAL AUDIT DI KAP KOTA DENPASAR

2021 ◽  
Vol 14 (2) ◽  
pp. 17-31
Author(s):  
I Wayan Kartana
Keyword(s):  
Audit Quality ◽  
Task Complexity ◽  
Code Of Ethics ◽  
Financial Statements ◽  
Sem Analysis ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Financial Scandals ◽  
And Task

Independent auditor services are needed to determine the reliability of the financial statements presented by management and to give an opinion towards the financial statements in a credible manner, so that they can be trusted and obtain larger market share.  In addition, the reporting process must also be effective by employing competent and objective independent auditors to give high quality audit based on the Professional Standards of Public Accountants (SPAP) and the Code of Ethics (IAPI,2016). On the other side, non-compliance towards SPAP and the Code of Ethics can reduce the audit quality. The non-compliance to the standards leads to violation cases and financial scandals, which inhibits the credibility of the auditors. This study aims to examine the effect of locus of external and task complexity towards the dysfunctional audit behavior moderated by Machiavellian. This research was conducted on auditors that was registered at the Public Accounting Firm (KAP) in Denpasar using the PLS-SEM analysis and with the support of SmartPLS 3.0. Software. The results showed that the auditor’s dysfunctional behavior can be caused by the variations of external locus, the complexity of the task which interacts with Machiavellian.

scholarly journals Audit Delay Analysis to Support the Effectiveness of Company’s Financial Reporting on Manufacturing Companies Listed On The Indonesia Stock Exchange

2021 ◽  
Vol 6 (1) ◽  
pp. 160
Author(s):  
Tjahjani Murdijaningsih ◽  
Siti Muntahanah
Keyword(s):  
Financial Reporting ◽  
Stock Exchange ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Negative Effect ◽  
The Right ◽  
Audit Reports

Every company listed on the Indonesia Stock Exchange is required to submit financial reports periodically. The financial statements shall be submitted no later than the end of the third month from the end date of the financial year. In reality, not all companies submit the right reports on time because of the audit reports, so that the company's financial reporting is not effective. Delays in financial reporting are closely related to audit delays. This study aims to analyze the factors that affect the time spent in auditing financial statements. The sample in this study were 15 real estate and property industrial companies listed on the Indonesia Stock Exchange for the period 2013-2017. Determination of the sample in this study using the purposive sapling method. The analysis used is multiple regression analysis. The results showed that company size had no significant effect on audit delay. Meanwhile, profitability has a negative effect and the size of the public accounting firm has a significant positive effect on audit delay. The size of the company cannot determine the audit of the financial statements to improve the accuracy of the submission of financial statements. What must be paid more attention is the level of profitability and the public accounting firm that will be used.

scholarly journals PENGARUH LOCUS OF CONTROL, BUDAYA ORGANISASI, KOMITMEN ORGANISASI DAN STRUKTUR AUDIT TERHADAP KINERJA AUDITOR

2020 ◽  
Vol 1 (3) ◽  
pp. 510-522
Author(s):  
Dinda Ilmatiara ◽  
Mulia Sosiady ◽  
Desrir Miftah
Keyword(s):  
Organizational Culture ◽  
Organizational Commitment ◽  
Locus Of Control ◽  
Sampling Technique ◽  
Financial Statements ◽  
Public Accounting ◽  
Accounting Firm ◽  
Audit Firm ◽  
The Public ◽  
Very High

Public trust in auditors or audit firm as an independent party authorized to audit financial statements is very high. Auditors who can improve their performance are believed to be capable of becoming qualified auditors and capable of producing high quality products. This study aims to analyze the effect of locus of control, organizational culture, organizational commitment, and audit structure on auditor performance. The population in this study were all auditors at the level of partners, managers, seniors, and juniors as well as staff auditors at the Public Accounting Firm in Pekanbaru. The sampling technique used purposive sampling. The technique of collecting data using a questionnaire. This study was tested with multiple regression analysis using the SPSS 23 program. The results showed that locus of control, organizational culture, organizational commitment, and audit structure had an effect on auditor performance.

scholarly journals The Effect of Earnings Management on Company’s Performance with Audit Quality and Company’s Size as Moderating Variables

Telaah Bisnis ◽  
2019 ◽  
Vol 18 (2) ◽  
pp. 2017
Author(s):  
Aprih Susanto ◽  
Rahmatya Widyaswati
Keyword(s):  
Earnings Management ◽  
Audit Quality ◽  
Corporate Performance ◽  
Stock Exchange ◽  
Financial Statements ◽  
Performance Effect ◽  
Accounting Firm ◽  
Big 4 ◽  
Manufacturing Company ◽  
Negative Effect

Abstract The purpose of this study was to see how the effects of earnings management on the perfor­mance of companies with audit quality and size of the company as a moderating variable. High Quality Audit demonstrated with large or small public accounting firm. The size of the company can be seen from how many assets owned by the company itself. The sample in this study is based on purposive sampling, with specific criteria that a manufacturing company listed on the Stock Exchange during the period 2011-2014 which publishes annual financial statements (annual report) in complete accordance with the measurement variables to be studied in this re­search, manufacturing company whose financial statements are audited by KAP Big 4 and non- Big 4. So in the get the 22 companies audited by the Big 4 accounting firm and the 28 companies audited by KAP Non Big 4. The results of this study variable Profit Management significant negative effect on the performance effect Perusahaan. VariabelCompany’s Size significantly strengthen the positive relationship between Profit Management with Corporate performance. Variable Audit Quality significant positive effect strengthens the relationship between the Profit Management with Corporate Performance.  

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

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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