Analisis Fraud Triangle dan Ukuran Perusahaan dalam Mendeteksi Potensi Kecurangan Laporan Keuangan

Putri, Giar Lestari (2023) Analisis Fraud Triangle dan Ukuran Perusahaan dalam Mendeteksi Potensi Kecurangan Laporan Keuangan. Sarjana (S1) thesis, Universitas Islam 45 Bekasi.

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Abstract

Fraud Triangle Analysis and Company Size in Detecting Potential Financial Report Fraud xiii + 88 pages + 10 tables + 1 figure + 12 Attachments Keywords: Fraud trangle analysis, financial stability, external pressure, financial targets, ineffective monitoring, change in auditors, company size and fraudulent financial statements The purpose of this study was to examine the variables from the fraud triangle theory and company size on financial statement manipulation. In this study, 6 variables were used, namely financial stability, external pressure, financial targets, ineffective monitoring, change in auditors, and company size. The research method used is descriptive quantitative. The sample used is the financial statements of BUMN companies (State Owned Enterprises) listed on the IDX (Indonesian Stock Exchange) for the 2018-2021 period. Hypothesis testing uses multiple linear analysis models using SPSS v25. The results of the study show that financial stability has a significant effect on fraudulent financial statements. while external pressure, financial targets, ineffective monitoring, change in auditors, and company size have no significant effect on fraudulent financial reporting. Bibliography 34 (2005 – 2020)

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