Pengaruh Faktor-Faktor Fraud Triangle Terhadap Financial Statement Fraud

Abstract

Abstract. The purpose of this study is investigate the effect of fraud triangle factors on financial statement fraud using Beneish M-Score to the manufacturing company listed on the Stock Exchange in 2016-2017. Fraud triangle consists of pressure (financial stability), opportunity (structure organization) and rationalization. The method of sampling used purposive sampling using 100 companies at 2016-2017. The analysis technique used panel data regression. The result of the study indicate fraud triangle simultaneously has a significant effect on financial statement fraud. Partially it can be concluded that the pressure has a signifant positive effect on financial statement fraud. Opportunity has a significant negative effect on financial statement fraud. Meanwhile, the rationalization has no effect on financial statement fraud. Keywords. fraud triangle; financial statement fraud Abstrak. Tujuan dari penelitian ini adalah untuk menginvestigasi pengaruh fraud triangle terhadap financial statement fraud dengan menggunakan Beneish M-Score pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2016-2017. Fraud Triangle terdiri dari pressure (financial stability), opportunity (structure organization) dan rationalization. Metode pengambilan sampel menggunakan purposive sampling dengan jumlah sampel sebanyak 100 perusahaan pada tahun 2016-2017. Teknik analisis yang digunakan adalah regresi data panel. Hasil penelitian menunjukkan bahwa fraud triangle secara simultan berpengaruh signifikan terhadap financial statement fraud. Secara parsial dapat disimpulkan bahwa pressure berpengaruh positif signifikan terhadap financial statement fraud. Opportunity berpengaruh negatif signifikan terhadap financial statement fraud. Sementara itu, rationalization tidak berpengaruh terhadap financial statement fraud. Kata Kunci. fraud triangle; financial statement fraud

Keywords

• acoounting