DETERMINAN KECURANGAN LAPORAN KEUANGAN: PENGUJIAN TEORI FRAUD TRIANGLE

DIANY, Yuvita Avrie and RATMONO, Dwi (2014) DETERMINAN KECURANGAN LAPORAN KEUANGAN: PENGUJIAN TEORI FRAUD TRIANGLE. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

The purpose of this paper is to examine factors which affect (determinants) financial statement fraud. Detection of financial statement fraud is using Fraud Triangle theory. Based on Fraud Triangel theory there are three variables hypothesized affect fraud which are pressure, opportunity, and rationalization. This study use data of 27 companies which did financial statement fraud and 27 other companies matched. Data can be collected from annual report published by website IDX. Data then analized using logistic regression analysis. The result of this study shows significant positive relation between pressure and opportunity with financial statement fraud. While rationalization can’t be proved to financial statement fraud yet.

Item Type:Thesis (Undergraduate)
Additional Information:pressure, opportunity, rationalization, financial statement fraud
Uncontrolled Keywords:pressure, opportunity, rationalization, financial statement fraud
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:43014
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:05 May 2014 11:01
Last Modified:05 May 2014 11:01

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