Sari, Petty Aprilia (2022) Determinan Kecurangan Laporan Keuangan Melalui Fraud Triangle. Jurnal Penelitian, Pengembangan Ilmu Manajemen dan Akuntansi STIE Putra Perdana Indonesia, 26 (1). pp. 3172-3194.
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Abstract
This study aims to examine the effect of the fraud triangle dimension on financial statement fraud in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018- 2021 period. This study uses quantitative methods in the form of financial statements obtained from the Indonesia Stock Exchange website (www.idx.co.id.). The data used in this study is secondary data using purposive sampling method so that the number of companies sampled is 27 companies with observations for 4 years, so that the total sample obtained is 108. The data analysis technique used is descriptive statistical test, assumption test classical, multiple linear regression analysis, individual parameter significance test (t statistic test), and coefficient of determination test. From the results of the study concluded that the results of data analysis obtained simultaneously variables of financial stability, external pressure, supervisory effectiveness and rationalization have an influence on fraudulent financial statements in manufacturing companies in the consumer goods sector.
Item Type: | Article |
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Uncontrolled Keywords: | Fraud Financial Statements, Fraud Triangle, Financial Stability, External Pressure, Supervisor Effectiveness, Rationalization |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Depositing User: | Petty Aprilia Sari |
Date Deposited: | 27 Mar 2024 07:40 |
Last Modified: | 27 Mar 2024 07:40 |
URI: | https://repository.stieppi.ac.id/id/eprint/310 |