PENGARUH FRAUD TRIANGLE TERHADAP DETEKSI KECURANGAN PELAPORAN KEUANGAN PADA PERBANKAN KONVENSIONAL YANG TERDAFTAR DI BANK INDONESIA TAHUN 2015-2019

Zulian, Awwalia PP and Arief, Himmawan DN PENGARUH FRAUD TRIANGLE TERHADAP DETEKSI KECURANGAN PELAPORAN KEUANGAN PADA PERBANKAN KONVENSIONAL YANG TERDAFTAR DI BANK INDONESIA TAHUN 2015-2019. Jurnal Indonesia Sosial Teknologi: p–ISSN: 2723 - 6609.

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Abstract

This study aims to empirically prove the effect of financial stability, personal financial need, financial targets, ineffective monitoring, and auditor turnover on fraudulent financial reporting in banking companies in Indonesia. This research uses a population of banking companies that have gone public and are listed on the IDX during the 2015-2019 period which were taken through a purposive sampling of 36 companies. The conclusion of this study is that financial stability pressure has a significant negative effect on detecting fraudulent financial reporting; Personal financial need and change of KAP have no significant negative effect in detecting fraudulent financial reporting; Financial targets and Ineffective monitoring have a significant positive effect in detecting fraudulent financial reporting

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Faculty / Institution:	Fakultas Ekonomika dan Bisnis
Depositing User:	Fakultas Ekonomi
Date Deposited:	11 Nov 2022 02:17
Last Modified:	11 Nov 2022 02:17
URI:	https://eprints.unisbank.ac.id/id/eprint/8955

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