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All Journal International Research Journal of Business Studies (E-Journal) Jurnal Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Proaksi The Indonesian Journal of Accounting Research Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Akuntansi dan Keuangan Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Indonesia Sosial Teknologi International Research Journal of Business Studies E-JURNAL AKUNTANSI E-Jurnal Akuntansi
Harahap, Siti Nurwahyuningsih
Faculty Of Economics And Business, Universitas Indonesia, Indonesia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Analysis of Fraudulent Financial Reporting Using the Fraud Triangle (Study Case: PT Tiga Pilar Sejahtera Tbk) Maulida Salmi Utie; Siti Nurwahyuningsih Harahap
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3791

Abstract

This study aims to analyze PT Tiga Pilar Sejahtera Food Tbk (AISA)’s fraudulent financial reporting (FFR) in relation to the fraud triangle theory. This study uses a quantitative approach by analyzing secondary data obtained from AISA's financial statements during 2003-2017. The analysis will be carried out using Excel software to produce regression and variable correlation analyses. The research method uses the Beneish M-score model as FFR proxy and SAS No.99 fraud risk factor as fraud triangle proxies (pressure, opportunity, rationalization). The test results show that pressure, opportunity, and rationalization significantly influence AISA's scandal. The pressure factor is measured by financial target and external pressure indicators. The nature of industry indicator measures the opportunity factor, and the audit reports indicator measures the rationalization factor.
Co-Authors Arief Fadhilah Awangga Perdana Citra Yustika Pratiwi Des Daffa Bandanaira Des Daffa Bandanaira Desyandri Desyandri Dina Anggraeni, Dina Elbert Ludica Toha Farisan Wanaputra Fathia Rofifah Gultom, Corry Margaretha Jayanti Ispon Asep Yurano Mahardika, Surya Aditama Maulida Salmi Utie Maulida Salmi Utie Putri, Nita Winatasari Rezki Utami Thamrin Satyarini, Erning Ditta Dyah Syamsiar, Syamsiar Vivian Vivian Wiwi Ratna Wangi Yudha Rahadian Prathama Yurinto Aristo