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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana
I Gusti Putu Oka Surya Utama
Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia
Economics, Econometrics & Finance Education

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ANALISIS FAKTOR-FAKTOR DALAM PERSPEKTIF FRAUD TRIANGLE SEBAGAI PREDIKTOR FRAUDULENT FINANCIAL REPORTING I Gusti Putu Oka Surya Utama; I Wayan Ramantha; I Dewa Nyoman Badera
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.07.NO.01.TAHUN 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (559.913 KB) | DOI: 10.24843/EEB.2018.v07.i01.p09

Abstract

The reduction of financial reporting information’s quality is caused by management fraud behavior by manipulate the financial reporting in order to looks good. This research aims to obtain empirical evidence the effect of fraud triangle factors are financial stability, external pressure, personal financial need, financial targets, nature of industry, ineffective monitoring, organizational structure, and auditor switching to fraudulent financial reporting in nonfinancial companies which listed in Indonesia Stock Exchange period 2012-2014. The sample determined by utilizing purposive sampling technique, therefore as many as 156 of observation sample was obtained. The data observed by logistic regression analysis method. The results show that pressure element these are financial stability, external pressure, and personal financial need has a positive effect to fraudulent financial reporting. Opportunity element these are organizational structure has a negative effect to fraudulent financial reporting. Rationalization element, auditors switching has a positive effect to fraudulent financial reporting. Meanwhile financial targets, nature of industry, and ineffective monitoring have no effect.
Co-Authors Dewa Nyoman Badera I Wayan Ramantha