ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD TRIANGLE
نویسندگان
چکیده
This study aims to examine the effect of pressure, opportunity, and rationalization on financial statement fraud in manufacturing companies. The implication this research is help companies find out factors that influence so can improve internal controls used be prevented. sample consisted 69 selected by purposive sampling. data were obtained from reports provided through IDX or company’s website. design a quantitative approach with descriptive causal analysis methods ordinal logistic regression. Statistical tests showed empirically variable pressure proxied ‘financial stability’ has significant fraud, opportunity 'ineffective monitoring' 'auditor change' fraud
 Penelitian ini bertujuan untuk menguji pengaruh dan terhadap pada perusahaan manufaktur. Adapun implikasi dari penelitian adalah membantu mengetahui faktor-faktor yang mempengaruhi sehingga dapat meningkatkan sistem pengawasan agar dihindari. Sampel terdiri manufaktur dipilih secara Data dalam diperoleh laporan keuangan disediakan melalui atau Website perusahaan. Desain menggunakan pendekataan kuantatif dengan metode analisis deskriptif kausal teknik regresi logistik ordinal. Hasil menunjukan bahwa diproksikan stability memiliki signifikan ineffective monitoring auditor change fraud.
 Keywords: rationalization, triangle
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ژورنال
عنوان ژورنال: Klabat Accounting Review
سال: 2022
ISSN: ['2721-723X', '2722-7278']
DOI: https://doi.org/10.60090/kar.v3i1.819.20-35