ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD TRIANGLE

Angy Regina Maliangkay (Faculty of Econoic and Business Universitas Klabat)
Rolland Daniel Sahensolar (Faculty of Economics and Business Universitas Klabat)
Novie P Sibilang (Faculty of Economics and Business Universitas Klabat)

Klabat Accounting Review
Vol 3 No 1 (2022): Klabat Accounting Review

This study aims to examine the effect of pressure, opportunity, and rationalization on financial statement fraud in manufacturing companies. The implication of this research is to help companies to find out the factors that influence financial statement fraud so that companies can improve the internal controls used so that financial statement fraud can be prevented. The sample of this study consisted of 69 manufacturing companies selected by purposive sampling. The data in this study were obtained from financial reports provided through IDX or the company’s website. The research design used a quantitative approach with descriptive and causal analysis methods and ordinal logistic regression. Statistical tests showed that empirically variable pressure proxied by ‘financial stability’ has a significant effect on the financial statement fraud, variable opportunity proxied by 'ineffective monitoring' has a significant effect on financial statement fraud and variable rationalization proxied by 'auditor change' has a significant effect on financial statement fraud Penelitian ini bertujuan untuk menguji pengaruh pressure, opportunity dan rationalization terhadap financial statement fraud pada perusahaan manufaktur. Adapun implikasi dari penelitian ini adalah membantu perusahaan untuk mengetahui faktor-faktor yang mempengaruhi financial statement fraud sehingga perusahaan dapat meningkatkan sistem pengawasan agar financial statement fraud dapat dihindari. Sampel penelitian ini terdiri dari 69 perusahaan manufaktur yang dipilih secara purposive sampling. Data dalam penelitian ini diperoleh dari laporan keuangan yang disediakan melalui IDX atau Website perusahaan. Desain penelitian menggunakan pendekataan kuantatif dengan metode analisis deskriptif dan kausal dan teknik analisis regresi logistik ordinal. Hasil penelitian menunjukan bahwa pressure yang diproksikan menggunakan financial stability memiliki pengaruh signifikan terhadap financial statement fraud, opportunity yang diproksikan menggunakan ineffective monitoring memiliki pengaruh yang signifikan terhadap financial statement fraud dan rationalization yang diproksikan menggunakan auditor change memiliki pengaruh yang signifikan terhadap financial statement fraud. Keywords: financial statement fraud, pressure, opportunity, rationalization, fraud triangle