DETEKSI FINANCIAL STATEMENT FRAUD DENGAN ANALISIS FRAUD TRIANGLE

Abstract

This researchis aimed to find out the influence of fraud triangle in detecting financial statement fraud. This research
uses secondary data. The samples are banking companieswhich arelisted in Indonesia Stock Exchange in 2011-2015
periods. The numbers of samples are 30 banking companies, so the total samples during the research are 150.
Samples have been obtained by using purposive sampling method. The analysis method has been carried out by
usingregression analysis andthe SPSS application tool for data processing. The result of the research shows that: (1)
the external pressure variable which is shown by debt ratio gives positive influence to the detecting financial
statement fraud; (2) the financial stability variables which is proxy by the Capital Adequacy Ratio, the ineffective
monitoring variables which is proxy by the proportion of independent audit committee boards give negative
influenceto the detecting financial statement fraud; (3) variable personal financial needs is proxyby insider stock
ownership, financial target variableis proxy by the Return On Asset, industry characteristics is proxy with loan to
deposit ratio, and rationalization variable which is proxy by auditor changes does not have anyinfluenceto the
detecting financial statement fraud .
Keywords: fraud triangle, financial statement fraud, banking.