PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN FRAUD TRIANGLE (STUDI PADA PERUSAHAAN INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA)

Abstract

This research aimed to examine the effect of fraud triangle on the financial statements fraud. Fraud triangle were defined as pressure which consisted of target and financial stability, opportunity which consisted of ineffective monitoring and nature of industry, and rationalization. The research was quantitative. The population was industry companies listed on the Indonesia Stock Exchange (IDX) 2019-2021. Furthermore, the data collection technique used purposive sampling, in which the sample was based on determined criteria. In line with that, there were 96 samples. However, there were some outliers. In total, the sample becomes 70. Moreover, the data analysis technique used multiple linear regressionwith with Statistical Package for the Social Sciences (SPSS) 26 version. The result showed that financial target had a positive effect on the financial statements fraud. Likewise, financial stability had a positive effect on the financial statements fraud. However, ineffective monitoring did not affect the financial statements fraud. In contrast, nature of industry did not affect the financial statements fraud. On contrary, rationalization did not affect the financial statements fraud.