Respati, Novita Weningtyas (2017) Determinan Financial Statement Fraud Dengan Analisis Fraud Triangle Pada Entitas Maufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013 - 2015. Determinan Financial Statement Fraud Dengan Analisis Fraud Triangle Pada Entitas Maufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013 - 2015. ISSN 9 772597 730004
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Prosiding SNA XX Jember 2017_AKPM-042-1Desi A_Fahmi R_Novita WR.pdf Download (1861Kb) | Preview |
Abstract
Abstract: This study empirically examines the factors that influence fraudulent financial ststements using fraud triangle theory. This study aims to financial stability, external pressure, personal financial need, financial targets, nature of industry, ineffective monitoring, and rationalization to the fraudulent financial statements. The population in this study is a manufacturing company liste on the Indonesia Stock Exchnage in 2013 until 015. The sample consists of 9 companies that conduct fraudulent financial statements nd 103 companies that do not commit fraudulent financial statements. Sample selection using purposive sampling method. Data analysis techniques for hypothesis testing using logistic regression analysis. The results show that financial stability dan rationalization have positive effect on fraudulent financial statements. External pressure, personal financial need, dan nature of industry do not have significant positive effect on fraudulent financial statements. Financial targets and ineffective monitoring do not have negative effect on fraudulent financial stetement. Keywords : Fraudulent financial statements, Financial Stability, Ineffective Monitoring, Rationalization.
| Item Type: | Article |
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| Subjects: | H Social Sciences > HB Economic Theory |
| Depositing User: | S. Kom Rahman Abdi |
| Date Deposited: | 05 Aug 2019 01:55 |
| Last Modified: | 05 Aug 2019 01:55 |
| URI: | http://eprints.ulm.ac.id/id/eprint/6346 |
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