ANALISIS FRAUD TRIANGLE SEBAGAI PENDETEKSI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

The research aimed to examine the effect of fraud triangle wich consist of three, namely pressure, opportunity, and rationalization. While, rationalization was consist of financial targets, financial stability, external pressure, personal financial needs, ineffective monitoring, nature of industry and change in auditor on financial statement fraud as bases of predicting fraud level in financial statement. The population was mining companies which were listed on Indonesia Stock Exchange during 2016 – 2019. Moreover, the data collection technique used purposive sampling. In line with, there were 20 companies as the sample. Furthermore, the data analysis technique used multiple linear regressiion. The research result concluded financial stability (referred to asset change), external pressure (reffered to account receivable change), personal financial needs (referred to stock ownership total), ineffective monitoring (referred to independent commissioner amount) and change in auditor (referred to change of Public Accountant Office) could not be used to detect fraud in financial statement. In addition, there was effect of financial target (referred to Return On Asset) and nature of industry (referred to free cash flow) which could be used to detect fraud in financial statement.
Keywords: fraud triangle, pressure, opportunity, rationalization, financial statement fraud