PENGARUH FRAUD TRIANGLE TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI
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Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Mega Nur Fajrya, .
Subject
HG Finance
Datestamp
2021-12-22 06:17:36
Abstract :
This study was conducted to examine the effect of the components of the fraud triangle, including financial stability, effective monitoring, and rationalization on financial statement fraud, and to examine the effect of audit quality in moderating the effect of financial stability, effective monitoring, and rationalization on financial statement fraud using quantitative methods. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 with a total sample of 92 manufacturing companies using purposive sampling method. The data analysis technique used in this study is a quantitative method with panel data regression methods, descriptive statistical tests, classical assumption tests, and hypothesis testing and the data processing program used is STATA version 16. The results of this study indicate that partially financial stability and rationalization have an influence positive for fraudulent financial statements. However, effective monitoring has no effect on fraudulent financial statements. As for the moderating variable, audit quality can be moderated by weakening the influence of financial stability on financial statement fraud and strengthening the effect of rationalization on financial statement fraud. However, audit quality cannot moderate the effect of effective monitoring on financial statement fraud.
This study was conducted to examine the effect of the components of the fraud triangle, including financial stability, effective monitoring, and rationalization on financial statement fraud, and to examine the effect of audit quality in moderating the effect of financial stability, effective monitoring, and rationalization on financial statement fraud using quantitative methods. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 with a total sample of 92 manufacturing companies using purposive sampling method. The data analysis technique used in this study is a quantitative method with panel data regression methods, descriptive statistical tests, classical assumption tests, and hypothesis testing and the data processing program used is STATA version 16. The results of this study indicate that partially financial stability and rationalization have an influence positive for fraudulent financial statements. However, effective monitoring has no effect on fraudulent financial statements. As for the moderating variable, audit quality can be moderated by weakening the influence of financial stability on financial statement fraud and strengthening the effect of rationalization on financial statement fraud. However, audit quality cannot moderate the effect of effective monitoring on financial statement fraud.
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