DETEKSI FINANCIAL STATEMENT FRAUD DENGAN ANALISIS FRAUD TRIANGLE PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI
ABSTRACT: Cases of fraud often
occur in the banking sector. Because of that, this study examines factors of
fraud triangle in detection of financial statement fraud. The independent
variables of the fraud triangle are financial stability, personal financial
need that proxy, and ineffective monitoring and dependent variable is financial
statement fraud. The population of this study is the
banking companies listed
in Indonesia Stock
Exchange in 2011.
Data analysis was performed
with the classical assumption and hypothesis testing using linear
regression. The results of this
study indicate that
the financial stability and
ineffective monitoring influence the
financial statement fraud.
Meanwhile, the personal
financial need has no significant impact on financial statement
fraud.
Keywords: financial
statement fraud, financial
stability, personal financial need, ineffective monitoring
Penulis: Prisca Kusumawardhani
Kode Jurnal: jpakuntansidd130027
