Detection of Fraudulent Financial Reporting Using the Perspective of the Fraud Triangle Factors on Financial Statement
Journal Title: Journal of Economics, Finance and Management Studies - Year 2023, Vol 6, Issue 07
Abstract
The research objective is to determine the effect that occurs on the financial statements by using the fraud triangle. The population in this research is a food and beverage sector company that has been listed on the Indonesia Stock Exchange for the 2017–2020. The sampling method in this research used a purposive sampling method and obtained a sample of 108 industries. The type of information data used in this research is secondary data. Sources of data information in this research come from the Indonesia Stock Exchange in the form of company financial reports, company annual reports, and other sources. This research uses logistic regression analysis to examine the effect of financial stability, external pressure, personal financial needs, financial targets, industry conditions, supervisory ineffectiveness, organizational structure, auditor turnover, audit opinion, and total accruals. The results of this research indicate that financial stability, external pressure, financial targets, industry conditions, supervisory ineffectiveness, organizational structure, auditor turnover, audit opinion, and total accruals do not affect fraudulent financial reporting. Meanwhile, personal financial needs have an effect on fraudulent financial statements.
Authors and Affiliations
Andiza Aulia Ferdiani, Abdul Malik Kumar, Sunaryati Hardiani
Keywords
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- EP ID EP727245
- DOI 10.47191/jefms/v6-i7-50
- Views 14
- Downloads 0
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