Analisis pengaruh aspek-aspek fraud triangle terhadap fraudulent financial statement = Analysis of the influence of aspects of the fraud triangle on fraudulent financial statements

Ramadhayanti, Medy (2021) Analisis pengaruh aspek-aspek fraud triangle terhadap fraudulent financial statement = Analysis of the influence of aspects of the fraud triangle on fraudulent financial statements. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini membahas mengenai analisis teori ketiga aspek fraud triangle terhadap fraudulent financial statement pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018-2019. Variabel independen yang digunakan dalam penelitian ini diantaranya adalah financial stability, ineffective monitoring, auditor change. Mungkin saja dengan ingin terlihat baik dalam kondisi perusahaan oleh investor maka perusahaan melakukan kecurangan terhadap laporan keuangan. Sehingga, penelitian ini berfokus untuk meneliti kecurangan pelaporan keuangan yang mungkin terjadi pada perusahaan manufaktur di Indonesia. Penelitian ini menganalisis 206 data observasi penelitian pada perusahaan manufaktur di Indonesia di tahun 2018-2019. Hasil penelitian ini menunjukan bahwa financial stability adalah faktor yang berpengaruh terhadap terjadinya fraudulent financial statement pada perusahaan manufaktur di Indonesia / This research discusses the theoretical analysis of the three aspects of the fraud triangle on fraudulent financial statements in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2019. The independent variables used in this study include financial stability, effective monitoring, auditor change. Maybe by wanting to look good in the condition of the company by investors, the company is cheating on financial statements. Thus, this study focuses on examining financial reporting fraud that may occur in manufacturing companies in Indonesia. This study analyzed 206 research observational data on manufacturing companies in Indonesia in 2018-2019. The results of this study indicate that financial stability is a factor that influences the occurrence of fraudulent financial statements in manufacturing companies in Indonesia.

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