Pengaruh Stabilitas Keuangan, Kondisi Industri,  Dan Tekanan Eksternal Terhadap  Kecurangan Laporan Keuangan Dalam Fraud Triangle

Saadah, Lailatus; Kristina, Vidianti Gita Wahyu; Hariadi, Sugeng; Usry, Abdul Kadir

doi:10.25139/jaap.v6i2.5041

Cited by 3 publications

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“…Tabel. Data Pengukuran FRR Definisi dan Pengukuran Fraudulent Financial Reporting (FFR) Kecurangan pelaporan keuangan meerupakan tindakan yang dengan sengaja dilakukan agar informasi laporan keuangan yang disampaikan menjadi bias dan curang (Ghaisani & Supatmi, 2022) (Damayani et al, 2017), (Rusmana & Tanjung, 2020), & (Saadah et al, 2022) & (Solikhin & Parasetya, 2023). Kompetensi melibatkan kemampuan pelaku kecurangan mengelabui sistem internal, merencanakan penyelewengan, dan memanfaatkan situasi sosial untuk keuntungan pribadi, termasuk mengalihkan tanggung jawab direksi lama ke direksi baru .…”

Section: Definisi Dan Pengukuran Variabelunclassified

Moderasi Komite Audit Sebagai Peredam Kecurangan Pelaporan Keuangan

Dwianto,

Puspitasari,

Setiawati

2024

Owner

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Financial statement manipulation is a form of fraud that can lead to losses in a company's performance. This study aims to assess the influence of factors in detecting fraudulent corporate financial statements. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2021. The dependent variable used in this study is fraudulent financial reporting. The independent variables include pressure (comprising financial targets, financial stability, and external pressure), opportunity (comprising ineffective supervision and industry nature), rationalization (comprising auditor turnover and rationalization), competence (measured by director turnover), and arrogance (measured by the frequency of CEO photo appearances). Additionally, the Audit Committee is used as a moderating variable. The test results indicate that financial targets have a significant negative impact on fraudulent financial reporting, while financial stability has a significant positive influence. However, external pressure, ineffective supervision, industry nature, auditor turnover, rationalization, director turnover, and the frequency of CEO photo appearances do not significantly affect fraudulent financial reporting. The implications of this research highlight the importance for companies to carefully monitor and manage their financial targets to avoid fraudulent practices in financial reporting. Furthermore, the role of the Audit Committee in overseeing financial statements needs to be strengthened to mitigate the risk of fraud. The research methodology employed in this study involves panel data regression analysis to examine the influence of the mentioned variables on fraudulent financial reporting.

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Section: Definisi Dan Pengukuran Variabelunclassified

Moderasi Komite Audit Sebagai Peredam Kecurangan Pelaporan Keuangan

Dwianto,

Puspitasari,

Setiawati

2024

Owner

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“…Based on research, Handayani et al (2023) and Nurcahyono and Hanum (2023) Report that the Independent Board of Commissioners negatively affects financial statement fraud. However, research by Saadah et al (2022), Permata et al (2021), Arief et al (2018), andYao et al (2019) reported that the independent commissioner did not affect financial statement fraud. Independent commissioners have no ongoing relationship with the businesses they work for, which results in inadequate quality of supervisory functions and will lead to fraud.…”

Section: Introductionmentioning

confidence: 99%

Factors Affecting Financial Statement Fraud in Banking Sector: A Agency Perspective

Fitriana,

Sinarasri,

Nurcahyono

2024

MAKSIMUM

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This study aims to re-examine the factors that affect financial statement fraud. The population of this study is banking companies listed on the Indonesia Stock Exchange. The sampling technique in this study uses purposive sampling with an analysis unit of 145 financial statements with 29 companies as observations. The results showed that financial targets positively affect financial statement fraud because the higher the financial target, the higher the management acts on financial statement fraud. Financial stability does not affect financial statement fraud because bad financial conditions do not cause management pressure to commit financial statement fraud, which will cause various adverse conditions in the future. External pressure does not affect financial statement fraud because the company can use its debts well to utilize its assets and pay its obligations through the agreement. Independent commissioners do not involve financial statement fraud because they are hired only as a condition of the company so that its governance looks good.

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“…Non-financial occur because of tasks and responsibilities from superiors that exceed their capacity. Several previous studies examined financial statement fraud [17]- [19] in their research, stating that financial stability has no effect on financial statement fraud, but other research states that financial stability has a positive effect on financial statement fraud [20]- [22].…”

Section: Introductionmentioning

confidence: 99%

Literature Review: Fraud Triangle Trends In Indonesia During 2016-2021

Afrianto,

I Made Laut Mertha Jaya,

Dhewi

2023

J.Gen.Educ.Humanit.

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Fraud is one of the behaviors that are a problem in every country, both in developing and developed countries. This study aims to review financial statement fraud research development to provide findings on financial statement fraud trends in Indonesia. Researchers used a qualitative method with literature review techniques on several journals indexed by google scholar, garuda, sinta 2, and sinta 4 during 2016-2021 in Indonesia. The total number of studies reviewed was 15 journals. This study concludes that the three elements of the fraud triangle impacted financial statement fraud for eight company sectors during 2016-2021. Pressure, followed by opportunity and rationalization, has the most substantial impact on financial statement fraud. Meanwhile, external pressure, organizational structure, change in auditor, and auditor opinion do not affect the occurrence of financial statement fraud. These findings open up opportunities for future research to present literature on studies with a broader range of sectors and other fraud analyses (fraud diamond, fraud pentagon, and fraud hexagon) in Indonesia. This research aims to provide findings in a literature review of financial statement fraud trends in Indonesia.

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Pengaruh Stabilitas Keuangan, Kondisi Industri, Dan Tekanan Eksternal Terhadap Kecurangan Laporan Keuangan Dalam Fraud Triangle

Cited by 3 publications

References 0 publications

Moderasi Komite Audit Sebagai Peredam Kecurangan Pelaporan Keuangan

Moderasi Komite Audit Sebagai Peredam Kecurangan Pelaporan Keuangan

Factors Affecting Financial Statement Fraud in Banking Sector: A Agency Perspective

Literature Review: Fraud Triangle Trends In Indonesia During 2016-2021

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