The Influence of Fraud Triangle on Financial Distress with Good Corporate Governance as Moderating Variable

Wening Sekawulan, Haryono Umar
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Abstract

This study aims to obtain empirical evidence of the effect of triangle fraudon financial distress with good corporate governance as a moderating variable.The research sample is a manufacturing company that is listed on the IndonesiaStock Exchange and publishes audited financial statements and annual reports forthe 2015-2017 research period. Sampling is done using purposive sampling. Thesampling method uses secondary data taken from financial reports and annualreports. Data were analyzed using IBM SPSS 25. The results showed thatpressure has a positive effect on financial distress, opportunity has a positiveeffect on financial distress, good corporate governance has a negative effect onfinancial distress, good corporate governance weakens the negative influence ofpressure on financial distress, good corporate governance weakens the influencenegative opportunity to financial distress, while rasionalization andrationalization moderated by good corporate governance have no influence onfinancial distress..    
以良好公司治理为调节变量的舞弊三角对财务困境的影响
本研究旨在以良好的公司治理为调节变量,获得三角欺诈对财务困境影响的实证证据。研究样本是一家在印尼证券交易所上市的制造公司,该公司发布了2015-2017年研究期间的经审计财务报表和年度报告。抽样采用目的性抽样。抽样法使用从财务报告和年报中获取的二手数据。数据采用IBM SPSS 25进行分析。结果表明:压力对财务困境有正向影响,机会对财务困境有正向影响,良好的公司治理对财务困境有负向影响,良好的公司治理减弱压力对财务困境的负向影响,良好的公司治理减弱机会对财务困境的负向影响。而由良好的公司治理调节的合理化和合理化对财务困境没有影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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