Determinan Fraudulent Financial Reporting dengan Pengujian Teori Fraud Triangle (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022)

Farida, Jami' Nur and , Prof. Dr. Zulfikar, S.E.,M.Si (2024) Determinan Fraudulent Financial Reporting dengan Pengujian Teori Fraud Triangle (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Both companies and organizations have financial statements as the final result of an accounting process stage in a specific period, depicting the financial condition at that time and aiding the company in decision-making. Financial statements must be free from fraudulent financial reporting. This research is descriptive with a quantitative approach aimed to detect several factors influencing fraudulent financial reporting using the fraud triangle theory, namely pressure, opportunity, and rationalization. Pressure is represented by financial stability, external pressure, and personal financial stability, opportunity is represented by ineffective monitoring, and rationalization is represented by a change in auditor. Secondary data is utilized in this research, sampled through purposive sampling method, totaling 278 data processed. Hypothesis testing is conducted using descriptive statistical analysis technique with SPSS version 20 application. Results indicate that financial stability and personal financial need representing pressure are determinants of fraudulent financial reporting, while external pressure representing pressure, ineffective monitoring representing opportunity, and change in auditor representing rationalization are not determinants of fraudulent financial reporting. Fraudulent financial reporting can harm companies and stakeholders leading to bankruptcy and will continue to occur without detection and prevention.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	Determinants, Fraudulent Financial Reporting, Fraud Triangle, Company, Manufacturing, Indonesia Stock Exchange
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	JAMI' NUR FARIDA
Date Deposited:	29 May 2024 06:15
Last Modified:	29 May 2024 06:15
URI:	http://eprints.ums.ac.id/id/eprint/124381

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