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

Penulis

  • 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

Abstrak

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.

Unduhan

Data unduhan tidak tersedia.

Unduhan

Diterbitkan

2023-01-04

Terbitan

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

Bagian

Articles

Lisensi

Copyright Notice

Authors who publish in Competitive Jurnal Akuntansi dan Keuangan agree to the following terms:

  1. Authors retain the copyright of their work and grant the journal the right of first publication. The published work is simultaneously licensed under a Creative Commons Attribution License (CC BY-SA) or its equivalent, allowing others to share, distribute, adapt, and reuse the work with proper acknowledgment of the original authorship and initial publication in this journal.

  2. Authors may enter into separate, additional contractual arrangements for the non-exclusive distribution of the published version of the work, such as depositing it in institutional repositories, personal websites, academic social networks, or publishing it as part of a book, provided that acknowledgment is given to its initial publication in this journal.

  3. Authors are permitted and encouraged to post their manuscripts online, both before and during the submission process, including in institutional repositories or personal websites. This practice can facilitate academic exchange, increase visibility, and potentially enhance citation impact.

  4. Competitive Jurnal Akuntansi dan Keuangan adopts the CC BY-SA license as the preferred license for the publication, dissemination, use, and reuse of scholarly works in support of open-access academic communication.

  5. In developing publication strategies and editorial policies, Competitive Jurnal Akuntansi dan Keuangan recognizes that open and unrestricted access to scientific knowledge is essential for advancing global scholarship. Therefore, the journal supports wider accessibility, transparency, and responsible knowledge sharing in accordance with international open-access principles.

  6. All published articles are freely accessible to readers worldwide without subscription or payment barriers, supporting broader dissemination of scientific knowledge and academic collaboration.

Cara Mengutip

[1]
Y. Widawati, A. Zakaria, dan P. N. Perdana, “PENGARUH FRAUD TRIANGLE TERHADAP FRAUDULENT FINANCIAL STATEMENT DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI”, COMPETITIVE, vol. 6, no. 2, Jan 2023, doi: 10.31000/competitive.v6i2.4481.