Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi AKUNESA
KUSUMAWARDHANI, PRISCA
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
DETEKSI FINANCIAL STATEMENT FRAUD DENGAN ANALISIS FRAUD TRIANGLE PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI KUSUMAWARDHANI, PRISCA
Jurnal Akuntansi AKUNESA Vol 1, No 3 (2013): AKUNESA (Mei 2013)
Publisher : Jurnal Akuntansi AKUNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Cases of fraud often occur in the banking sector. Because of that, this study examinesfactors of fraud triangle in detection of financial statement fraud. The independent variablesof the fraud triangle are financial stability, personal financial need that proxy, and ineffectivemonitoring and dependent variable is financial statement fraud. The population of this studyis the banking companies listed in Indonesia Stock Exchange in 2011. Data analysis wasperformed with the classical assumption and hypothesis testing using linear regression. Theresults of this study indicate that the financial stability and ineffective monitoring influencethe financial statement fraud. Meanwhile, the personal financial need has no significantimpact on financial statement fraud.Keywords: financial statement fraud, financial stability, personal financial need, ineffectivemonitoringPENDAHULUAN
Co-Authors