ANALISIS FRAUD TRIANGLE DALAM MENDETEKSI KECURANGAN PELAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014)

Fadhlan, Muhtadi (2016) ANALISIS FRAUD TRIANGLE DALAM MENDETEKSI KECURANGAN PELAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014). Diploma thesis, Universitas Andalas.

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Abstract

This study intends to determine the factors that affect financial statement fraud based on fraud triangle perspectives, by using ACHANGE, ROA, LEV, BDOUT, RECEIVABLE, AUDCHANGE, and TATA as independent variables. This Study is using earning management by discretionary accrual as dependent variable. Based on purposive sampling there was 21 companies in the financial sector listed on indonesian stock exchange 2010-2014.The result of data analysis, it can be concluded that two of seven variables such as external pressure variable by LEVERAGE and nature of industry by RECEIVABLE that tested were significant in detection financial statement fraud. Keywords: fraudulent financial reporting, fraud triangle, pressure, opportunity, and rationalization.

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