欺诈三角在印尼银行业公司检测欺诈性财务报告中的作用

Rico Ricardo, Rousilita Suhendah
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引用次数: 0

摘要

本研究旨在找出欺诈三角理论中的因素对印尼银行公司虚假财务报告的影响。研究样本是通过使用一些标准来选择的,这些标准包括在印度尼西亚证券交易所注册和上市的银行业公司;银行基于2017 - 2019年业务活动二、三、四组。这些标准选择了37家银行作为样本,通过e-Views 12和Microsoft Excel应用程序进行处理。欺诈三角理论将欺诈因素分为压力、机会和合理化三种。压力因素包括外部压力和财务目标。机会因素通过监控变量体现,合理化因素由审计师变更和权责发生制变量体现。研究结果表明,除监控和审计师变更变量外,自变量对因变量的影响显著。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
THE EFFECT OF THE FRAUD TRIANGLE IN DETECTING FRAUDULENT FINANCIAL REPORTING IN INDONESIAN BANKING SECTOR COMPANIES
This research aims at finding out the influence of factors in fraud triangle theory towards fraudulent financial reporting in banking companies in Indonesia. Research sample was chosen by using some criteria that consist of banking sector companies registered and listed in Indonesian Stock Exchange & Bank Based on Business Activity II, III, IV group from 2017 to 2019. These criteria chose 37 banks as sample processed by e-Views 12 and Microsoft Excel application. Fraud triangle theory divides three fraud factors: pressure, opportunity, and rationalization. Pressure factor includes external pressure and financial target. Opportunity factor is reflected by monitoring variable, and rationalization factor consists of auditor change and accrual method variable. Research results show that independent variables gave significant impact to dependent variable, except for monitoring and auditor change variable.
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