ANALISIS FAKTOR TEKANAN DAN PELUANG DALAM FRAUD TRIANGLE TERHADAP PERILAKU KECURANGAN PELAPORAN KEUANGAN
The research is aimed to examine the effect of pressure and opportunity in Fraud Triangle on financial statements fraud. The research used secondary data in the form of corporate annual statements listed on Indonesia Stock Exchange in the period 2001-2010. The research...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2014
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| Summary: | The research is aimed to examine the effect of pressure and opportunity in
Fraud Triangle on financial statements fraud.
The research used secondary data in the form of corporate annual
statements listed on Indonesia Stock Exchange in the period 2001-2010. The
research used 72 companies with details of 21 companies made fraudulent
financial statements and 51 companies with no fraudulent financial statements.
The hypothesis testing used logistic regression method.
The research result indicates that financial stability, financial targets and
ineffective monitoring put effects on fraudulent financial reporting. |
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