PENGARUH FRAUD TRIANGLE TERHADAP FRAUDULENT FINANCIAL STATEMENT DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

Authors

  • Yuni Widawati Fakultas Ekonomi Universitas Negeri Jakarta
  • Adam Zakaria Fakultas Ekonomi Universitas Negeri Jakarta
  • Petrolis Nusa Perdana Fakultas Ekonomi Universitas Negeri Jakarta

DOI:

https://doi.org/10.31000/competitive.v6i2.4481

Abstract

Fraudulent financial statement is a form of fraud that causes losses to stakeholders. Recently, fraudulent financial statement has been rampant in the financial and banking industry, which has caused the financial and banking industry to be the sector that suffered the most losses due to fraudulent financial statements. The purpose of this study is to examine factors that influence fraudulent financial statements using the fraud triangle approach. The object of this research is banking companies listed on Indonesia Stock Exchange in period of 2017-2019. This study used 102 samples taken using purposive sampling method. Data analysis was performed using panel data regression. The result of this study indicates that rationalization has significant effect on fraudulent financial statements, while financial target and effective monitoring have no significant effect on fraudulent financial statements. In addition, this study shows that corporate governance can weaken the influence of financial target, ineffective monitoring and rationalization of fraudulent financial statements.

Downloads

Published

2023-01-04

Issue

Vol. 6 No. 2 (2022): Competitive Jurnal Akuntansi dan Keuangan

Section

Articles

License

 

The authors who publish in this journal agree to the following terms:

 

The authors retain copyright and grant the journal the right of first publication, with the work simultaneously licensed under a Lisensi Atribusi Creative Commons (CC BY) that allows others to share the work with acknowledgment of the work’s authorship and its initial publication in this journal.

 

Authors may enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (for example, posting it to an institutional repository or publishing it in a book), with acknowledgment of its initial publication in this journal.

 

Authors are permitted and encouraged to post their work online (for example, in institutional repositories or on their personal websites) prior to and during the submission process, as this can lead to productive exchanges as well as earlier and greater citation of the published work (see The Pengaruh Akses Terbuka ).

 

The Competitive Journal of Accounting and Finance applies the CC-BY-SA license or its equivalent as the optimal license for the publication, distribution, use, and reuse of scholarly works.

 

In developing strategies and setting priorities, the Competitive Journal of Accounting and Finance of Muhammadiyah University of Tangerang recognizes that free access is better than paid access, gratis access is better than restricted access, and libre under CC-BY-SA or its equivalent is better than libre under more restrictive open licenses. We must achieve what we can when we can. We must not delay achieving freedom in order to reach libre, and we must not stop at freedom when we can achieve libre.