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Journal : Jurnal Akuntansi

FRAUD TRIANGLE SEBAGAI PENDETEKSI KECURANGAN LAPORAN KEUANGAN Wahyuni, Wahyuni; Budiwitjaksono, Gideon Setyo
Jurnal Akuntansi Vol 21, No 1 (2017): January 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.437 KB) | DOI: 10.24912/ja.v21i1.133

Abstract

The financial statements are structured representation of the financial position shows the financial performance of an entity. On the other hand, the Financial Services Authority in Indonesia gave the sanction to capital market players for cheating Financial Statements. This shows that the financial statement fraud cases occurring in Indonesia are part of the failure of an audit conducted by the Public Accounting Firm (KAP). This study aims to examine the influence of fraud triangle in detecting fraudulent financial statements. The object of this study using the financial statements of companies listed on the Indonesia Stock Exchange in the 2012-2014 time period. This study uses 123 data samples are taken using purposive criteria. The data were analyzed using multiple linear regression analysis. The results showed that razionalization significant effect on the financial statements fraud. Meanwhile, the financial stability, external pressure, financial targets, the nature of the industry, ineffective monitoring did not significantly affect the financial statements fraud. This study contributes to the regulators to adopt measures to improve the quality of audits, especially in detecting fraud.
Co-Authors A P, I Nyoman Nugraha Abdullah, Dahliana Abu Bakar Adrianus Adrianus, Adrianus Adryan, Fristiohady Afriani, Miskah Alam, Ilham Kudratul Alfyano, Aexsa Aliah, Ahmad Irsyad Amirullah Amirullah Andayani Andayani Andi Parenrengi Andriani, Rina Andriani, Rina Anggraini Anggraini Anika, Mutia Annawaty Annawaty, Annawaty Anwar Umar Anwar, Zakariya Apriliani, Apriliani Ardyana, Della Arianto, Asnandar Arianto, Asnandar Ariastika, Dian Arief, I. I. Arief, Tita Rahayu Armin, La Ode Arsa Wahyu Nugrahani Arsyad, Usman ASMAN SADINO, ASMAN Asrul Sani Astuti Wijayanti, Astuti Bafadal, Mentarry Bahrun Bahrun Baru Sadarun, Baru Benny Rusli, Benny Benny, Faichal Budirman Bachtiar Budiwitjaksono, Gideon Setyo Damanhuri Daud, Damanhuri Darsono Darsono Daviq Chairilsyah Desiana Trisnawati Tobigo, Desiana Trisnawati Dj, MUHAMMAD ZUHRI Dwi Hilda Putri Dwi Kesuma Sari Dwi Shintia, Ulan Emilia Emilia Fahri Fahri Fauziyyah, Afifah Febriansyah, Hendra Febriliasmanto, Febriliasmanto Feriadi, Eva Feriadi, Eva Fredricka, Jhoanne Fristiohady, Adryan Fristiohady, Adryan Fristiyohadi, Adryan hajrawati, Hajrawati Halik, Tian Amalia Harahap, Milna Chairunnisa Hasratuddin Hasratuddin heri aryadi, heri Herri Mahyar Hidayat Hidayat Hidayat, Alfa Manarul Hidayati, Siti Aisyah Himawan, Noni I Sahidin Imran Imran Inayah Inayah Indalifiany, Astrid Indalifiany, Astrid Indrayana, Sofyan Irawati Mei Widiastuti Irmawanty, Irmawanty Islamiah, Nurul Ismartoyo Ismartoyo Isnaini Herawati, Isnaini Istiqomah, Widya Izwita Dewi Jabbar, Asriullah Jamaluddin . Jesi Alexander Alim Kalimin, Wa OIL. Kardi, Ipa Sari Kasmawati, Henny Ketut Sofjan Firdausi, Ketut Sofjan Khaeruddin Khaeruddin Kurniawan, Dedy Hendra Lestari Sukarniati, Lestari Lestari, Indri Lilis Martutik Limbongan, Amelia A Lubis, Adryan Fristiohady M., Fadliah Mahidin Mahidin Mahmudah, Zakiyatul Malaka, Muh Hajrul Malaka, Muhammad Hajrul Malik, Fadhliyah Malik, Fadhliyah Masdul, Muhammad Rizal Matandung, Karla Kembongallo Mesi Leorita, Mesi Mirda, Mirda Mohammad, Habsah Muhammad Fadli Muhammad Ikhsan Muhammad Ilyas Yusuf Muhammad Irfan Muhammad, Tengku Sifzizul Tengku Mukarramah Mukarramah, Mukarramah Munar Munar Musa, Najiah Muwakhidah, Muwakhidah Nasution, Rina Mahyurni Ningsi, Andryani Ningsih, Andryani Nisa, Haiyun Normawati Normawati, Normawati Nur Illiyyin Akib Nurahmi, Nurahmi Nuralifah Nuralifah, Nuralifah Nurbaiti Nurbaiti Nurjaman, Jajang Nurjannah Bachri, Nurjannah Nurjunitar, Annita Vury Nurlina Ibrahim Nuryamin Nuryamin, Nuryamin Parawansah Parawansah, Parawansah Permana, La OMJ. Poko, Feny Rizkia Purba, Fika Yuliza Purnama, La Ode Muhammad Julian Rahayu, Gustin Sari Margiani Rahmanpiu, Rahmanpiu Rahmayani, Nur Rina Sri Widayati Rini Hamsidi, Rini Rizki, Makbull Roland Alexander Barkey, Roland Alexander Rosmiati Rosmiati Rustam HN, Muhammad Sabrianto Aswad, Sabrianto sadimantara, muhammad syukri Safa’at, Rachmat Sahidin Sahidin Sahidin, Idin Sahidin, Idin Saktiani, Dwi Nur Salsabila, Syefira Saripuddin, Saripuddin silvitasari, ika Siregar, Khoirotun Najihah Sitanggang, Andri Sahata Soma, Andang Suryana Sri Wahyuni Supriati, Yulia Suriana Suriana Surjono Surjono Suryani Suryani Sutji Rochaminah Suwarjo Suwarjo Syafariani, R Fenny Taufiq Taufiq Tukiran Tukiran Umar Dani, Ali Wanialisa, Mery Widodo Widodo Winda Irwanti, Winda Wirawan, Reza Ashari Yusuf, Muhammad I. Yusuf, Muhammad I. Zubaydah, Wa Ode Siti Zubaydah, Wa Ode Sitti