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Pengaruh Fraud Triangle Terhadap Fraudulent Financial Reporting (Studi Kasus Pada Perusahaan Pertambangan Yang Terdaftar Di Bei Periode 2015-2019)

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ABSTRACT

This study aims to analyze the effect of the fraud triangle on fraudulent
financial reporting. Pressure, opportunity, and rationalization are elements of the
fraud triangle, where each of the elements consists of several variables, namely
pressure (financial stability, company's ability to meet obligations, financial
targets), opportunity/opportunity (effectiveness of supervision), rationalization (
change of auditors). The case study object of the company being studied is a
mining company in 2015-2109 which is listed on the Indonesia Stock Exchange
(IDX).
This type of research is quantitative research. The population in this
study were all mining companies listed on the Indonesia Stock Exchange (IDX).
The sampling technique used in this study was purposive sampling method and
obtained a sample of 17 companies. Data analysis in this study used multiple
linear regression analysis.
The results of this study state that the variables of financial stability
(echange), the company's ability to meet obligations (leverage), financial targets
(ROA) affect financial statement fraud, while the effectiveness of supervision
(independent commissioner), auditor turnover has no effect on financial statement
fraud.
Keywords: financial stability, leverage, ROA, independent commissioner,
auditor turnover on firaudulent financial reporting.

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 NAI p 22

Penerbit

SUKOHARJO : Akuntasi Syariah UIN RM Said., 2022

Deskripsi Fisik

21 cm, 117 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Naily Muna Atalina

Versi lain/terkait

Lampiran Berkas

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