Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Jurnal ASET (Akuntansi Riset)
Retno Wulandari
Universitas Pembangunan Nasional Veteran Jakarta
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Institutional Ownership as Moderation Variable of Fraud Triangle on Fraudulent Financial Statement Retno Wulandari; Agus Maulana
Jurnal ASET (Akuntansi Riset) Vol 14, No 2 (2022): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i2.44183

Abstract

Deliberate misstatement in the presentation of financial statements is a form of fraud. This study was conducted to assess the risk of occurrence of financial statement events. The correlation relationship in this study is moderated by institutional ownership. This research was conducted on 128 companies selected by purposive sampling technique from 195 population. The measurement of the level of financial statement fraud is carried out using the F-score model, and using the panel data regression analysis method. The results showed that from the element of fraud, only the element of pressure which was proxied by finance had no significant effect on financial reporting practices. While the other second element is the opportunity proxied by ineffective supervision and rationalization proxied by auditor switching does not show a significant effect on the level of financial reporting. The existence of institutional ownership is only able to moderate the relationship between financial stability and financial statement fraud.
Co-Authors Agus Maulana