Determinants Of Financial Report Fraud Through Fraud Triangle (Case Study Of Consumption Goods Manufacturing Companies Listed On The Idx In 2018-2021)
Abstract
This study aims to examine the effect of the fraud triangle dimension on financial statement fraud in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018- 2021 period. This study uses quantitative methods in the form of financial statements obtained from the Indonesia Stock Exchange website (www.idx.co.id.). The data used in this study is secondary data using the purposive sampling method so the number of companies sampled is 27 companies with observations for 4 years, so that the total sample obtained is 108. The data analysis technique used is descriptive statistical test, assumption test classical, multiple linear regression analysis, individual parameter significance test (t statistic test), and coefficient of determination test.
From the results of the study concluded that the results of data analysis obtained simultaneously variables of financial stability, external pressure, supervisory effectiveness and rationalization have an influence on fraudulent financial statements in manufacturing companies in the consumer goods sector.
Keywords: Fraud Financial Statements, Fraud Triangle, Financial Stability, External Pressure, Supervisor Effectiveness, Rationalization.
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