Year: 2016
Type: article
Abstract: Abstrak: Model Pendeteksian Kecurangan Laporan Keuangan dengan 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-fraudyang listing di Bursa Efek Indonesia (BEI) serta terkena sanksi dan kasus oleh Otoritas Jasa Keuangan (OJK). Hasil penelitian ini menunjukkan financial targetsdapat mendeteksi kecurangan laporan keuangan, sedangkan financial stabililty tidak dapat mendeteksi kecurangan laporan keuangan. Abstract: Financial Statement Fraud Detection Model with Fraud Triangle Analysis. The research purposes is to create a model to detect financial statement fraud. This research examines the variable of fraud triangle and auditor industry specialization with financial statement fraud. Samples were 30 companies of fraud and 30 non-fraud companies that were listed on the Indonesia Stock Exchange (IDX) and sanctioned by the Financial Services Authority (FSA). The result shows the financial targets can be detect financial statement fraud, while financial stability can’t be detect financial statement fraud.
Source: Jurnal Akuntansi Multiparadigma
Authors: UIN Syarif Hidayatullah Jakarta, Reskino Reskino, Muhammad Fakhri Anshori, UIN Syarif Hidayatullah Jakarta
Institution: Syarif Hidayatullah State Islamic University Jakarta
Language: Indonesian
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: gold
Estimated APC paid: $163
OpenAlex ID: W2472325517