Jurnal Akuntansi Multiparadigma
Vol 7, No 2 (2016): Jurnal Akuntansi Multiparadigma

MODEL PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN OLEH AUDITOR SPESIALIS INDUSTRI DENGAN ANALISIS FRAUD TRIANGLE

Reskino, Reskino (Unknown)
Anshori, Muhammad Fakhri (Unknown)



Article Info

Publish Date
16 Oct 2016

Abstract

Abstrak: Model Pendeteksian Kecurangan Laporan Keuangan dengan Analisis Fraud Triangle. Penelitian ini bertujuan untuk membuat model dalam mendeteksi kecurangan laporan keuangan. Penelitian ini menguji variabel fraud triangle dan auditor spesialis industri dengan kecurangan laporan keuangan. Sampel penelitian adalah 30 perusahaan fraud dan 30 perusahaan non-fraudyang listing di Bursa Efek Indonesia (BEI)  serta terkena sanksi dan kasus oleh Otoritas Jasa Keuangan (OJK). Hasil penelitian ini menunjukkan financial targetsdapat mendeteksi kecurangan laporan keuangan, sedangkan financial stabililty tidak dapat mendeteksi kecurangan laporan keuangan.Abstract: Financial Statement Fraud Detection Model with Fraud Triangle Analysis. The research purposes is to create a model to detect  financial statement  fraud.  This  research  examines  the  variable  of  fraud triangle and auditor industry specialization with financial statement fraud. Samples were 30 companies of fraud and 30 non-fraud companies that were listed on the Indonesia Stock Exchange (IDX) and sanctioned by the Financial Services Authority (FSA). The result shows the financial targets can  be  detect  financial  statement  fraud,  while  financial  stability can’t  be detect financial statement fraud. 

Copyrights © 2016






Journal Info

Abbrev

jamal

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Multiparadigma or Journal of Multiparadigm Accounting (JAMAL) has been published since April 2010 by Universitas Brawijaya, and since 2014 has been collaborating with Masyarakat Akuntansi Multiparadigma Indonesia. JAMAL publishes scientific articles and highly appreciates creative ...