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All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting Riset Akuntansi dan Keuangan Indonesia Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Proaksi JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Riset Akuntansi dan Keuangan Indonesia JIMEKA
Handayani, Rr. Sri
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Economics, Econometrics & Finance Education Social Sciences Other

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FAKTOR-FAKTOR RISIKO YANG BERPENGARUH TERHADAP FENOMENA KECURANGAN PELAPORAN KEUANGAN PADA INSTITUSI PERBANKAN DI INDONESIA Priyandani, Myra Shafira; Handayani, Rr. Sri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 3 (2021): Agustus 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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Abstract

Banking industry is the most fragile sector toward fraud, and fraudulent financial statements is one of the kind of fraud itself. Although fraudulent financial statements is less likely to occur, but the loss that has been caused is very large, it can even reach 10 times the loss by other kind of frauds. Since banking industry serves as the collector and distributor of customer funds, fraud can be easily happen. Despite there are so many regulations and monitoring toward banking activities from OJK and BI, fraudulent financial statements still happens. There are many contributing factors of the occurrence of fraudulent financial statements, such as opportunity, pressure, capability, and rationalization. In particular, free cash flow, shortage of anti fraud programs, management override, and collusion are the risk factors that possibly caused a fraud in a company. The study has the purpose to examine and analyze the influence of free cash flow, anti fraud programs, management override, and collusion towards the indication of fraudulent financial statements toward listed Banking Companies in Indonesian Stock Exchange in 2017-2020. This study uses a quantitative method and the result of the study are: the higher amount of free cash flow increase the indication of fraudulent financial statements, meanwhile the lesser amount of anti fraud programs and indication of collusion increase the indication of fraudulent financial statements. Nevertheless, management override in not a determinant factor of the occurrence of fraudulent financial statements.
Co-Authors Amalia, Nia Imam Ghozali Mohammad Fahmi Shodiq, Mohammad Fahmi Mubarika, Natatsa Rizqina Novitasari, Putri Priyandani, Myra Shafira Rahmawati, Nursakinah Bina Retno Wulansari Saputri, Risma Talia Susherwanto, Adi Sutanto Sutanto Warsito Kawedar