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Wijayanti Puspita Puspitaningrum
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Economics, Econometrics & Finance

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Pendeteksian Kecurangan Laporan Keuangan Pemerintah Daerah di Indonesia (Studi Kasus pada Pemerintah Kota Surakarta) Wijayanti Puspita Puspitaningrum
Jurnal Akuntansi dan Bisnis Vol 14, No 1 (2014)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v14i1.153

Abstract

This study aimed to analyze the effect of rationalization factor from fraud triangle theory in detect fraudulent financial statements. Rationalization factor measurement using the control environment elements, namely integrity and ethical values​​, commitment to competence, and management philosophy and operating style. Restatement is used as a proxy for financial statements that indicate fraudulent financial statement . The population in this study is the Satuan Kerja Perangkat Daerah (SKPD) within the scope of Surakarta City Government. Sampling in this reseach using total random sampling techniques, with respondents who selected structurally related to official controls on the ins and outs of SPIP. The research data was collected by distributing questionnaires to each SKPD. This study uses logistic regression to test the hypothesis, because the dependent variable is a dichotomous variable, results showed that the integrity and ethical values ​​and commitment to competence does not affect the possibility of fraudulent financial statement, while the management philosophy and operating style affect the possibility of fraudulent financial statements.
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