ANALISIS FRAUD TRIANGLE UNTUK MENDETEKSI FINANCIAL STATEMENT FRAUD

Abstract

This study is aimed to analyze the effect of fraud triangle to financial statement fraud on the manufacture companies listed on the Indonesian Stock Exchange in the period 2014-2018. Fraud Triangle on this study are pressure that proxied by financial target, financial stability, external pressure and personal financial need. Opportunity that proxied by ineffective monitoring and nature of industry. Rationalization that proxied by change of auditor. The sampling method in this study is purposive sampling. Total number of sample in this study are 112 samples. Financial statement fraud is obtained by Fscore. The analytical techniques conducted by descriptif statistic dan classical assumption test and also hypothesis was tested using multiple linier regresional method, Adjusted R2 test, F test and t test. The result showed that financial target, external pressure, personal financial and nature of industry significantly affect the financial statement fraud. Meanwhile, financial stability, ineffective monitoring and rationalization have not affected financial statement fraud