ANALISIS FAKTOR-FAKTOR DALAM PERSPEKTIF FRAUD TRIANGLE SEBAGAI PREDIKTOR FRAUDULENT FINANCIAL REPORTING
| Main Authors: | Utama, I Gusti Putu Oka Surya, Ramantha, I Wayan, Badera, I Dewa Nyoman |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Fakultas Ekonomi dan Bisnis Universitas Udayana
, 2018
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| Online Access: |
https://ojs.unud.ac.id/index.php/EEB/article/view/33861 https://ojs.unud.ac.id/index.php/EEB/article/view/33861/22153 |
Daftar Isi:
- The reduction of financial reporting information’s quality is caused by management fraud behavior by manipulate the financial reporting in order to looks good. This research aims to obtain empirical evidence the effect of fraud triangle factors are financial stability, external pressure, personal financial need, financial targets, nature of industry, ineffective monitoring, organizational structure, and auditor switching to fraudulent financial reporting in nonfinancial companies which listed in Indonesia Stock Exchange period 2012-2014. The sample determined by utilizing purposive sampling technique, therefore as many as 156 of observation sample was obtained. The data observed by logistic regression analysis method. The results show that pressure element these are financial stability, external pressure, and personal financial need has a positive effect to fraudulent financial reporting. Opportunity element these are organizational structure has a negative effect to fraudulent financial reporting. Rationalization element, auditors switching has a positive effect to fraudulent financial reporting. Meanwhile financial targets, nature of industry, and ineffective monitoring have no effect.
- Tereduksinya kualitas informasi pelaporan keuangan diakibatkan oleh perilaku manajemen yang melakukan tindakan kecurangan dengan cara memanipulasi pelaporan keuangan agar terlihat baik. Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh faktor-faktor fraud triangle yaitu financial stability, external pressure, personal financial need, financial targets, nature of industry, ineffective monitoring, organizational structure, dan auditor switching pada fraudulent financial reporting di perusahaan nonkeuangan yang terdaftar di Bursa Efek Indonesia periode 2012-2014. Sampel ditentukan dengan teknik purposive sampling, maka didapatkan 156 jumlah sampel sebagai amatan. Data diamati dengan metode regresi logistik. Hasil membuktikan bahwa unsur pressure yaitu financial stability, external pressure, dan personal financial need berpengaruh positif pada fraudulent financial reporting. Unsur opportunity yaitu organizational structure berpengaruh negatif pada fraudulent financial reporting. Unsur rationalization yaitu auditor switching berpengaruh positif pada fraudulent financial reporting. Sedangkan financial targets, nature of industry, dan ineffective monitoring tidak berpengaruh.