D-4 Akuntansi Manajerial

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Browsing D-4 Akuntansi Manajerial by Author "Airianto, Danar"

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    Pengaruh Fraud Triangle Terhadap Kecurangan Laporan Keuangan
    (Politeknik Negeri Batam, 2017-07-21) Fatimah, Raja Siti; Airianto, Danar
    Fraud can be defined as an act characterized by money, assets, services, or removal of payments or losses to guarantee personal or business benefits or benefits. The theory of cheating (fraud theory) was first by Donald Cressey (1950) who put forward. This research is conducted on financial condition, industrial condition and rationalization as predictors of fraud by using data of BEI issuer (effect applicable) by Financial Services Authority and indicated to fraudulent financial report in 2013-1015. The dependent variable of this research is fraudulent financial statements calculated using beneish m-score model. Independent variables such as financial stability are proxied with asset growth rates, industrial conditions projected with the growth rate of receivables and rationalization pro- duced with AUDREPORT. This study was analyzed using logistic regression with the help of SPSS 17.0 application. The result of the research stated that the variable of financial stability influenced the fraud of financial report. While the variable of industrial condition and rationalization (proxy of AUDREPORT) have no effect to fraudulent financial report. The results of this study conclude that if the variable financial stability increases, then indications of fraudulent financial statements will also increase. The limitations of this study are the limited number of samples and the difficult fraud data obtained. Further research is expected to find ways to set more objective fraud status, increase the number of samples and add variations of independent variables.