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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) JURNAL AGRICA Jurnal Bisnis Dan Kajian Strategi Manajemen Akbis: Media Riset Akuntansi dan Bisnis Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Pengabdian Ruang Hukum Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Medani : Jurnal Pengabdian Masyarakat JURNAL PENGABDIAN MASYARAKAT AKADEMISI Indatu Journal of Management and Accounting
Risnafitri, Hafizhah
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Journal : JAKU (Jurnal Akuntansi

 1 
Pengaruh Fraud Triangle Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Perbankan di Bursa Efek Indonesia Anista, Yesi; Vonna, Sari Maulida; Risnafitri, Hafizhah; Amri, Abrar; Hastuti, Cut Sri Firman
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 10 No 03 (2025): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i03.47697

Abstract

This study aims to examine the effect of the fraud triangle on fraudulent financial statements in banking companies listed on the Indonesia Stock Exchange in 2020 - 2024This study uses the Beneish M-Score to calculate financial statement fraud. The population in this study were Banking companies listed on the IDX used purposive sampling method so that a sample of 10 companies was obtained with 5 years of observation with 50 observations. The analysis technique used in this research is logistic regression model. The results showed that financial stability, external pressure, personal financial need and auditor change had no effect on fraudulent financial statements while ineffective monitoring had an effect on fraudulent financial statements. This study provides evidence that strict supervision by the OJK and BI is an important factor that weakens the relevance of several fraud triangle indicators, thus enriching the literature that regulatory effectiveness can modify the relationship between the fraud triangle and fraud. Keywords: Beneish M-Score, financial statement fraud, fraud triangle.
Co-Authors Abrar Amri Adella Yuana Albet, Albet Andriani , Dewi Anista, Yesi Cici Darmayanti Cut Sri Firman Hastuti Cut Widy Aulia Putri Damrus, Damrus Dewi Maya Sari DEWI SARTIKA Hastuti, Cut Sri Firman Ikhsan Ikhsan Mardiaton, Mardiaton Mustafira, Mustafira Nasution, Anisah Putri, Cut Widy Aulia Rahmat Hidayat RAHMAZANIATI, LINDA Rimal Mahdani Said Mahdani Soufyan, Dara Anggreka SOUFYAN, DARA ANGREKA VONNA, SARI MAULIDA Wafdulloh, M. Yusril Yuliana, Desi