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Emmy Indrayani
Economic Faculty, Gunadarma University
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Fraud Triangle Analysis Detects Fraudulent Financial Statements Using A Fraud Score Model from BUMN Bank 2012-2022 Almandio Adha; Emmy Indrayani
Ilomata International Journal of Management Vol. 5 No. 2 (2024): April 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i2.1101

Abstract

This study delves into anti-fraud measures within Indonesia's banking sector, specifically focusing on four state-owned banks (BUMN). Against a backdrop of financial challenges faced by entities like Krakatau Steel and Jiwasraya, the government and Financial Services Authority (OJK) introduced internal controls to rebuild public trust. However, concerns arise with the establishment of BUMN holding companies, consolidating top executives. Public trust significantly influences BUMN performance, leading to reinforced banking regulations by OJK. This research employs SPSS Version 25 to scrutinize the impact of pressure, opportunity, and rationalization on financial statement fraud in state-owned banks from 2012 to 2022. The study's noteworthy findings reveal that financial stability, external pressure, financial targets, and rationalization do not effectively detect financial statement fraud, while the nature of the industry and ineffective monitoring demonstrate the potential to identify such fraud. These insights contribute to a comprehensive understanding and improved prevention and management strategies for financial statement fraud in Indonesia's state-owned banking sector, emphasizing the influence of the fraud triangle.
Co-Authors Adha, Almandio Adilah Layung Santini Almandio Adha Anisah ANISAH Armein, Early Astried Permanasari Avira, Silvia Ayu Ningtiyas Budi Hermana Caecilia Widi Pratiwi Didin Mukodim Didin Mukodim Euphrasia Suzy Suhendra Girvin Olaf Pahlevi Ikhwanudin Ikhwanudin Inneke Agustina Inneke Agustina Irfan Ardiansyah Ken Dessa Paramita Khadijah, Eva Lasminisih Lasminisih Mariati Mariati Mochamad Ilham Fauzi Ningsih, Rini Dwi Astuti Noversyah Noversyah, Noversyah Nurul Azka Albanjari Pahlevi, Girvin Olaf Perdana, Endika Permanasari, Astried Pratiwi, Erny Renny Renny Rima Melati Rini Dwiastutiningsih Rosmawati Usman, Susanti Utomo, Ely Sapto