FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL STATEMENT FRAUD DENGAN ANALISIS FRAUD TRIANGLE (studi empiris pada perusahaan manufakturyang terdaftar di BEI pada periode tahun 2014-2017)

Natalya, Desya (2018) FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL STATEMENT FRAUD DENGAN ANALISIS FRAUD TRIANGLE (studi empiris pada perusahaan manufakturyang terdaftar di BEI pada periode tahun 2014-2017). Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to examine the factors that influence fraud in the financial statements by using fraud triangle analysis. The fraud triangle theory proposed by Cressey (1953), states that there are three conditions that are always present in every fraud. The three conditions are pressure, opportunity, and rationalization. Based on the fraud triangle theory developed by Cressey, researchers develop variables that can be used to proxy the size of the fraud triangle component. Cheating on the financial statements or financial statement fraud in this study proxies with earnings management or earning managements. The population of this study is a manufacturing company listing on BEI in 2014-2017. The sample selection was done by purposive sampling method and got 336 research samples in 4 years. Hypothesis testing is done by multiple linear method. The results show that the financial stability variables proxied by asset changes (ACHANGE), external pressure proxied by free cash flow (FREEC), and financial targets proxyed by return on assets (ROA) can be used as factors affecting financial statements fraud or fraud in the financial statements. Meanwhile, for ineffective monitoring variables proxied by total board of commissioners (BDOUT) and rationalization variables proxied by the change of KAP can not be used as factors that may affect financial statament fraud or fraud in the financial statements. Keywords: Fraud Triangle, Financial Statement Fraud.

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