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  • DETERMINAN FINANCIAL STATEMENT FRAUD DENGAN MENGGUNAKAN PENDEKATAN FRAUD TRIANGLE | Setiawan | AKUNTABILITAS

    DETERMINAN FINANCIAL STATEMENT FRAUD DENGAN MENGGUNAKAN PENDEKATAN FRAUD TRIANGLE

    Ilham Setiawan, Yeasy Darmayanti, Ethika Ethika

    Abstract


    The aim of this study is to examine the effects of financial stability, external pressure, personal financial needs, financial targets, nature of industry, ineffective monitoring, and rationalization of financial statement fraud on manufacturing companies listed on the Indonesia Stock Exchange from 2012 to 2016 .From a population of 159 listed manufacturing companies, 72 samples were obtained that met the criteria. Testing using SPSS version 23 for logistic regression analysis. The results of this study indicate that external pressure and nature of industry have a significant influence on financial statement fraud. On the other hand, financial stability, personal financial need, financial targets, ineffective monitoring and rationalization have no effect on financial statement fraud.


    Keywords


    financial statement fraud; opportunity; pressure; rationalization

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    DOI: https://doi.org/10.29259/ja.v12i2.9339

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    Akuntabilitas
    Jalan Raya Palembang-Prabumulih Km. 32 
    Jurusan Akuntansi, Fakultas Ekonomi Universitas Sriwijaya 
    Indralaya, Sumatera Selatan, Indonesia
    Email: jurnal.akuntabilitas@unsri.ac.id, Tel/Fax : (0711) 580964


    p-ISSN: 1978-4392, e-ISSN:2685-7030


     

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