ANALISA PENGARUH FAKTOR-FAKTOR FRAUD TRIANGLE TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA

Muhammad Iqbal, Murtanto .

Abstract


This study aims to detecting financial statement fraud, based on the analysis of the fraud triangle adoption in SAS No.99. The variables of the fraud triangle that is used is a proxy financial stability with ACHANGE, external pressure that proxy by leverage, personal financial need proxy by OSHIP, financial target proxy by ROA, nature of industry proxy by receivable, ineffective monitoring proxy by BDOUT and rasionalization by TACC proxy. In this study financial statement fraud uses a proxy earnings management with discretionary accruals as the dependent variable. The population of this study is the property and real estate companies listed in Indonesia Stock Exchange in 2010 and 2011. The sample selection is done by using purposive sampling method and total sample of this study is 39 companies. Data analysis was performed with the classical assumption and hypothesis testing using linear regression. The results of this study indicate that the financial stability (ACHANGE) and Rationalization (TACC) have influence to the financial statement fraud. Meanwhile, LEV, OSHIP, ROA, RECEIVABLE and BDOUT have no significant impact on financial statement fraud.

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