scholarly journals Pengaruh faktor tekanan dan ukuran perusahaan terhadap kecurangan laporan keuangan

2020 ◽  
Vol 1 (4) ◽  
pp. 287-300
Author(s):  
Siswantoro Siswantoro ◽  
Keyword(s):  
Financial Stability ◽  
Financial Statements ◽  
Total Sample ◽  
External Pressure ◽  
Financial Statement ◽  
Company Size ◽  
Analysis Tool ◽  
Financial Statement Fraud ◽  
Fraudulent Financial Statements ◽  
Pressure Factor

Purpose: The purpose’s study was to understand whether the three factors of pressure (financial stability, financial target and external pressure) and company size can influence financial statement fraud. Research methodology: The data analysis method used logistic regression analysis, and the analysis tool is SPSS v21. The population in this study were 40 banking companies listed on the IDX with a research time of 3 years, from 2017-2019. The total sample was 99 samples. Results: One of the three pressure factors, namely financial targets, had a positive and significant effect on fraudulent financial statements, while financial stability and external pressure had no positive and significant effect. Company size is not able to influence financial statement fraud. Limitations: This research used only four independent variables and the pressure factor dimensions of fraud theory to predict that effect on fraudulent financial statements and only examines one object, namely banking companies. The period of the study is relatively short, only three years. Contribution: The results of this study are useful for principals to be more selective in choosing companies to invest in. Keywords: Fraudulent financial statements, Financial stability, Financial target, External pressure, Company size

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.

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

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.

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 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.

The Effect of Fraud Pentagon on Financial Statement Fraud Using the Beneish Model With Firm Size As the Moderating Variable

Academia Open ◽  
2021 ◽  
Vol 5 ◽  
Author(s):  
Cintya Devi ◽  
Sarwenda Biduri
Keyword(s):  
Analytical Techniques ◽  
Financial Statements ◽  
Total Sample ◽  
External Pressure ◽  
Company Size ◽  
Financial Statement Fraud ◽  
Inner Model ◽  
A Company ◽  
Monitoring Quality

This study aims to prove the influence of External Pressure, Ineffective Monitoring, Quality of External Auditor, Change in Auditor and Frequency of CEO’s Picture and Company Size as a moderation on Fraud in the Financial Statements of a company. Purposive sampling is used as a technique in determining the sample of this research. The data used is the company's annual report and the population in this study is a company engaged in manufacturing the textile and garment sub-sector for the period 2017-2019 with a total sample of 33. In this study, two analytical techniques were used, namely the Outer Model which used to determine the validity of valid and reliable research and the Inner Model used to verify the existing hypotheses in this study assisted by the SmartPLS program. This study states that the variables of External Pressure and Change in Auditor have an effect on fraudulent acts in the financial statements, while the variables of Ineffective Monitoring, Quality of External Auditors and Frequency of CEO’s Picture have no effect on fraudulent acts in the financial statements. For the moderating variable in this study, Company Size is not able to moderate the relationship between Ineffective Monitoring and Fraud in Financial Statements.

scholarly journals 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)

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.

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 Pengaruh Faktor Tekanan, Peluang, Rasionalisasi, Kompetensi, dan Arogansi Terhadap Kecurangan Laporan Keuangan

Akuntabilitas ◽  
2020 ◽  
Vol 13 (1) ◽  
pp. 63-76
Author(s):  
Dian Fathma Alfina ◽  
Amrizal Amrizal
Keyword(s):  
Regression Analysis ◽  
Financial Stability ◽  
Financial Statements ◽  
Positive Influence ◽  
External Pressure ◽  
Financial Statement ◽  
Financial Statement Fraud ◽  
Independent Variables ◽  
External Pressures ◽  
Negative Effect

This study was to examine the influences of the fraud pentagon theory’s factors towards the financial statement fraud on banking listed in BEI for the period of 2014-2018. This study consisted of nine independent variables. Four variables of pressure (financial stability, external pressure, financial targets, personal financial needs). Two variables of the opportunity (nature of industry, ineffectiveness of monitoring). And a variable of rationalization, competence, and arrogance. Based on the results of Beneish M-Model analysis, out of 43 banks, 28 of them were indicated to have manipulated their financial statements during the study period. Meanwhile, the results of logistic regression analysis showed a positive influence of financial stability (ACHANGE), personal financial needs (OSHIP), nature of the industry (RECEIVABLE), ineffective monitoring (IND), competence (DIRCHANGE), and arrogance (CEOPIC) on financial statement fraud, while external pressures (LEV), financial targets (ROA), and rationalization (AUDCHANGE) have a negative effect on financial statement fraud 

scholarly journals 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)

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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