PENGARUH PERSPEKTIF FRAUD TRIANGLE DALAM UPAYA MENDETEKSI KECURANGAN LAPORAN KEUANGAN (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019)
Keywords:Fraud Triangle, Financial Statement Fraud, Earnings Management, Modified Jones Model, Binary Logistic
According to the RTTN ACFE Global on 2016 and 2018, financial statement fraud is a type of fraud with the least frequency of occurrence but causes a large median loss. This research was conducted to determine the effect of the fraud triangle perspective which proxied by financial stability, external pressure, financial targets, nature of industry,
ineffective monitoring, and total accrual towards the financial statement fraud which proxied by earnings management.
Samples in this research are 25 banking company listed in IDX on 2017-2019 which selected by criterias. Hypothesis testing was conducted using binary logistic regression with SPSS 23 Software. The results showed that simultaneously the fraud triangle perspective has an influence of financial statement fraud. Partially, only pressure factor that is financial targets which proxied by return on asset (ROA) shown influential. While other pressure factor that is financial stability which proxied by change in total assets (ACHANGE), external pressure which proxied by debt to asset (DAR), opportunity factor that is nature of industry which proxied by change in receivable (RECEIVE), ineffective monitoring which proxied by ratio of independent board (BDOUT) and rationalization factor which proxied by total accruals (TACC) has no effect of financial statement fraud.