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All Journal Jurnal Bina Akuntansi
Devi Sintabela
Universitas Stikubank
Economics, Econometrics & Finance

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PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN BERBASIS FRAUD TRIANGLE MELALUI KUALITAS AUDIT SEBAGAI PEMODERASI Devi Sintabela; Achmad Badjuri
Jurnal Bina Akuntansi Vol 10 No 1 (2023): Jurnal Bina Akuntansi Volume 10 Nomor 1 Januari Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v10i1.375

Abstract

This study aims to determine the effect of financial stability, external pressure,ineffective supervision, and rationalization as independent variables from the fraudtriangle on fraudulent financial reporting with moderated audit quality. Thisresearch uses banking company objects listed on the Indonesia Stock Exchange in2019-2021. The sample selection used purposive sampling by producing 75samples. The results show that only financial stability has a negative effect onfraudulent financial statements proxied by earnings management. External pressurevariables, ineffective supervision, and rationalization have no effect on fraudulentfinancial reporting. Audit quality as a moderating variable is unable to moderatethe effect of all independent variables on fraudulent financial statements.
Co-Authors Achmad Badjuri