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All Journal E-Jurnal Akuntansi Universitas Udayana
Putu Budhiyasa
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Journal : E-Jurnal Akuntansi Universitas Udayana

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Fraud Triangle dan Finansial Distress dengan Good Corporate Governance sebagai Variabel Moderating Putu Budhiyasa; I Dewa Nyoman Badera
E-Jurnal Akuntansi Vol 32 No 7 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i07.p05

Abstract

This study aims to determine the effect of the fraud triangle on financial distress moderated by good corporate governance. The population in this study are state-owned companies listed on the Indonesia Stock Exchange in 2017-2020 as many as 20 companies. Sampling using purposive sampling, in order to obtain a sample of 13 companies. Data analysis used moderating regression analysis with the help of SPSS version 26 for windows. The results showed that pressure and opportunity had a significant positive effect on financial distress, while rationalization had no significant effect on financial distress. Good corporate governance is able to weaken the influence of pressure and opportunity on financial distress, while good corporate governance is not able to moderate the effect of rationalization on financial distress. Keywords: Financial Distress; Fraud Triangle; Good Corporate Governance.
Co-Authors Dewa Nyoman Badera