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All Journal Widya Cipta : Jurnal Sekretari dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Ekonomika Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ekobis : Ekonomi Bisnis & Manajemen Jurnal Akuntansi Jurnal Ekonomika Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian
Ramdany Ramdany
(Scopus ID : 57215932322) STIE Muhammadiyah Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Jurnal Ekobis : Ekonomi Bisnis

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MEASURING THE LEVEL OF FRAUD ON FINANCIAL STATEMENTS: MODEL OF FRAUD TRIANGLE (Case Studies on Companies Listed on the Indonesia Stock Exchange in 2014-2018) Ramdany Ramdany; Resty Harmenawati; Samukri Samukri
Jurnal Ekobis : Ekonomi Bisnis & Manajemen Vol 11, No 1 (2021): Jurnal Ekobis: Ekonomi Bisnis dan Manajemen
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/j.e.v11i1.253

Abstract

This study aims to measure the level of fraudulent financial statements with the fraud triangle model. The independent variables are pressure, opportunity, rationalization, and the dependent variable is fraudulent financial statements. The population in this study is companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018 with a sample of 100 companies. Data analysis techniques using multiple linear regression. The results show that the pressure with proxies the financial stability and financial target and the opportunity with proxy the nature of industry has significant effect on the financial statement fraud. Meanwhile, the opportunity with proxies the ineffective monitoring and rationalization have not significant effect on the financial statement fraudulent.
Co-Authors Abdul Mukti Soma Ahmad Darda Ananda Sukma Pratiwi Aqliana Chaeriyyah Budiman Abdulah Dede Slamet Hariz Muftie Hidayat Hartono Hartono Kuraesin, Arlis Dewi Lukman Ibrahim Mamlu Atul Munawaro Maria Suryaningsih Momon Momon Resty Harmenawati Ridwan Saleh Samukri Samukri Sinta Ayu Kelana Susi Susilawati Syaifullah Syaifullah Wati, Lela Nurlaela Yuni Setiawati Yustia Alawiyah Yusuf Setiawan Z Zaenudin