Pengaruh Fraud Triangle Terhadap Kecurangan Laporan Keuangan
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Date
2017-07-21
Authors
Fatimah, Raja Siti
Journal Title
Journal ISSN
Volume Title
Publisher
Politeknik Negeri Batam
Abstract
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.
Description
Keywords
Manajemen Bisnis, Akuntansi Manajerial, Fraud, Finance