Analisis Fraud Triangle dan Ukuran Perusahaan dalam Mendeteksi Potensi Kecurangan Laporan Keuangan

Putri, Giar Lestari (2023) Analisis Fraud Triangle dan Ukuran Perusahaan dalam Mendeteksi Potensi Kecurangan Laporan Keuangan. Sarjana (S1) thesis, Universitas Islam 45 Bekasi.

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Abstract

Fraud Triangle Analysis and Company Size in Detecting Potential Financial Report
Fraud xiii + 88 pages + 10 tables + 1 figure + 12 Attachments
Keywords: Fraud trangle analysis, financial stability, external pressure, financial
targets, ineffective monitoring, change in auditors, company size and fraudulent
financial statements
The purpose of this study was to examine the variables from the fraud triangle
theory and company size on financial statement manipulation. In this study, 6 variables
were used, namely financial stability, external pressure, financial targets, ineffective
monitoring, change in auditors, and company size. The research method used is
descriptive quantitative. The sample used is the financial statements of BUMN
companies (State Owned Enterprises) listed on the IDX (Indonesian Stock Exchange)
for the 2018-2021 period.
Hypothesis testing uses multiple linear analysis models using SPSS v25. The
results of the study show that financial stability has a significant effect on fraudulent
financial statements. while external pressure, financial targets, ineffective monitoring,
change in auditors, and company size have no significant effect on fraudulent financial
reporting.
Bibliography 34 (2005 – 2020)

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