Authors:

Yuliana Pertiwi Yuwono, Maria Assumpta Evi Marlina

Abstract:

“This research aims to determine the effect of fraud triangle theory toward Financial statement fraud. Financial statement fraud is proxied by earnings management. Population in this study is non-Islamic commercial banking companies listed on SGX, MYX, SET, PSE and IDX. The sampling technique used purposive sampling. The total sample in the study was 66 non-Islamic commercial banking companies. The data analysis method used is multiple linear regression. The research results proved that Financial targets and change of auditors had a positive effect on Financial statement fraud while external pressure had a negative effect on Financial statement fraud. Financial stability and ineffective monitoring had no effect on Financial statement fraud. This research can be used as a reference by investors, the public, government and users of other financial statement information in order to detect Financial statement fraud through the fraud triangle theory. Keywords: Financial statement fraud; Earnings Management; Fraud Triangle.”

Keywords

Financial statement fraud; Earnings Management; Fraud Triangle.

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https://jurnal.harianregional.com/akuntansi/full-67549

Published

2021-03-25

How To Cite

YUWONO, Yuliana Pertiwi; MARLINA, Maria Assumpta Evi. Peran Fraud Triangle dalam Mendeteksi Financial Statement Fraud di Perusahaan Perbankan ASEAN.E-Jurnal Akuntansi, [S.l.], v. 31, n. 3, p. 713-730, mar. 2021. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-67549. Date accessed: 08 Jul. 2024. doi:https://doi.org/10.24843/EJA.2021.v31.i03.p15.

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Vol 31 No 3 (2021)

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Articles

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