Pengaruh Fraud Triangle Terhadap Kecurangan Laporan Keuangan pada Perusahaan Manufaktur yang Terdaftar di BEI Per Desember 2016

Abstract

Financial statement have a very important roles in business, in a few decade large accounting scandal caused by speculation of error and dishonest management of the company resulting in Financial Statement Fraud. This study aims to determine the effect of each research variable, financial stability, external pressure, personal financial need, financial target, in efective monitoring, nature of Industry and rationalization The sample was taken by purposive sampling method using 144 manufactured companies listed on Indonesia Stock Exchange in December 2016, data analysis used in this research is logistic regression analysis. The results showed that financial stability, financial target and nature of industry had a significant effect on Financial Statement Fraud, on the other hand external pressure, personal financial need, inefective monitoring and rationalization variables show non significant effect on Financial Statement Fraud.