PENGARUH FRAUD TRIANGLE TERHADAP FRAUDULENT FINANCIAL STATEMENT (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2011-2016)

Erni Fatmawati, Fak. Bisnis Universitas PGRI Yogyakarta and Ratna Purnama Sari, Fak. Bisnis Universitas PGRI Yogyakarta (2019) PENGARUH FRAUD TRIANGLE TERHADAP FRAUDULENT FINANCIAL STATEMENT (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2011-2016). Universitas PGRI Yogyakarta.

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Abstract

The aim of this research is to determine the effect of fraud triangle in fraudulent financial statement. Fraud triangle consists of three categories namely pressure, opportunity, and rationalization. Fraud triangle proxied into several variables such as financial stability, financial target, external pressure, nature of industry, ineffective monitoring, and rationalization. This research conducted to manufacturing company listed on Indonesia Stock Exchange in 2011-2016 period and involved 138 total sample choosen by purposive sampling method. Multiple regression analysis followed by one-way T test at significance level α = 0,5 used for conducting the hypothesis test. The result shows that financial stability, financial targets, and nature of industry influence fraudulent financial statement. While external pressure, ineffective monitoring, and rationalization does not influence fraudulent financial statement. It is important to know the factors that affect the fraudulent financial statement to minimize the act of fraud so the information for decision making becomes relevant to use.

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