FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN DENGAN ANALISIS FRAUD TRIANGLE (Studi Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)

Abstract

This research aimed to find out the effect of Fraud Triangle on the indication of financial statements
fraud. There are three factors in Fraud Triangle consisting of (1) Preasure which referred to financial
target (ROA) and financial stability (AChange), (2) Opportunity which referred to Nature of Industry
(Receivable) and Ineffective Monitoring (IND), and (3) Rationalization which referred to Change in
Auditor (CIA). While there were 5 independent variables which were hypothesized affected financial
statements fraud. Meanwhile, the dependent variable, namely Fraud (F-score) was used to find out
the indication of financial statements fraud. The research was quantitative with 18 manufacturing
companies which were listed on Indonesia Stock Exchange (IDX) during 2016-2020 as the sample.
Moreover, the data collection technique used purposive sampling. Furthermore, the data analysis
technique used SPSS 16. The research result concluded that financial stability (AChange) had a
positive effect on financial statements fraud. On the other hand, Nature of Industry (Receivable) had a
negative effect on financial statements fraud. In contrast, financial target (ROA) as well as Change In
Auditor (CIA) did not affect financial statements fraud of manufacturing companies which were listed
on IDX during 2016-2020.