DETECTION FRAUD OF FINANCIAL STATEMENT WITH FRAUD TRIANGLE

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DETECTION FRAUD OF FINANCIAL STATEMENT WITH FRAUD TRIANGLE

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Title: DETECTION FRAUD OF FINANCIAL STATEMENT WITH FRAUD TRIANGLE
Author: Manurung, Daniel T. H.; Hadian, Niki
Abstract: This study aims to obtain empirical evidence to detect fraudulent financial statements based on the perspective of fraud triangle. Fraud triangle theory proposed by Cressey (1953) states that there are three conditions that are always present in every instance of fraud, pressure, opportunity and rationalization. Based on the proposed theory of fraud triangle. Fraudulent financial reports on this research is proxied by earnings management. Variables - variables used of fraud triangle is composed of the pressure of financial stability (AGROW), external pressure by proxy leverage ratio (LEV)), Financial Targets with proxy return on assets (ROA) and the ineffectiveness monitoring by proxy the ratio of independent board (BDOUT). Data on indications of fraud financial report in this study are listed in LQ45 stocks. The population in this study is a company registered in LQ45 in periode 2012 –2013. The selection of the sample in this study was conducted with a purposive sampling method and obtained samples are 35 companies listed in the LQ45 both contain elements of fraud in the financial statements and did not commit fraud in the financial statements (by industry and total assets) to perform financial statement presentation back . In this research, hypothesis testing is done using multiple linear regression method. Results of this study indicate that the stability of the financial variables that proxy the asset growth rate (AGROW) has a positive influence by fraud financial statements, financial targets proxied by profitability ratios (ROA) has a positive relationship with fraudulent financial statements, financial effectiveness is proxied by the ratio of the commissioners (BDOUT) has a positive relationship with fraudulent financial statements, the external pressure is proxied by Leverage Ratio (LEV) has a negative relationship with financial statement fraud.
URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/3554
Date: 2013-11-18


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