Model Pendeteksian Kecurangan Laporan Keuangan de ngan Analisis Fraud Triangle. Penelitian ini bertujuan untuk membuat model dalam mendeteksi kecurangan laporan keuangan. Penelitian ini menguji variabel fraud triangle dan auditor spesialis industri dengan kecurangan laporan keuangan. Sampel penelitian adalah 30 perusahaan fraud dan 30 perusahaan non-fraud yang listing di Bursa Efek Indonesia (BEI) serta terkena sanksi dan kasus oleh Otoritas Jasa Keuangan (OJK). Hasil penelitian ini menunjukkan financial targets dapat mendeteksi kecurangan laporan keuangan, sedangkan financial stabililty tidak dapat mendeteksi kecurangan laporan keuangan.

No abstract

<p><em>This study is aimed to investigate the influence of deferred tax and institusional ownership on earning management. This research used the sample of manufactur industries listed in Indonesian Stock Exchange during 2010-2013 period. The number of manufactur industries sampled in this study were 78 companies with 4 years observation. Based on purposive sampling method, sample consist of 312 financial statement in this research. Hypothesis in this research are tested by logistic regression analytical method.</em></p><em>Based on sample, the result show that deferred tax negative-significantly influence to earning management and institusional ownership negative-significantly influence to earning management.</em>

No abstract