ANALISIS PENGARUH FINANCIAL STABILITY, PERSONAL FINANCIAL NEED, EXTERNAL PRESSURE, DAN INEFFECTIVE MONITORING PADA FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF FRAUD

Authors

  • Nur Maghfiroh
  • Komala Ardiyani
  • Syafnita Syafnita

DOI:

https://doi.org/10.31941/jebi.v16i1.321

Abstract

This research aims to identify and analyze the effectiveness of the fraud triangle in detecting financial
statement fraud. The variables of the fraud triangle are used a  proxy financial stability with
ACHANGE, personal financial need that proxy  by OSHIP,  external pressure that proxy by FREEC and
ineffective monitoring by BDOUT proxy. Detecting of financial statement fraud in this  research uses a
proxy earnings management.  
The population of this research is the manufacturi ng companies listed on Indonesia Stock Exch ange
in 2011 and 2012. Total samples of this research are 34 manufacturing companies. Statisti cal d ata
analysis method used is linear regression.
The result of this research indicate that the extern al pressure (FREEC) influence the financial
statement fraud. Meanwhil e, the financial stability pressure (ACHANGE), personal financial need
(OSHIP ) and ineff ective monitoring (BDOUT ) has  no significant impact on financial statement fraud.  

Keywords  : financial statement fraud, financial stability, personal financial

Author Biographies

Nur Maghfiroh

Fakultas Ekonomi Universitas Pekalongan

Komala Ardiyani

Fakultas Ekonomi Universitas Pekalonga

Syafnita Syafnita

Fakultas Ekonomi Universitas Pekalonga

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Issue

Vol. 16 No. 1 (2015): Jurnal Ekonomi dan Bisnis Maret 2015

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