fraud triangle
225667314
IMPLEMENTASI THE NEW FRAUD TRIANGLE MODEL DENGAN PERSPEKTIF SYARIAH DALAM MENDETEKSI PERILAKU FRAUD
Penelitian ini bertujuan untuk mengkaji secara mendalam bagaimana konsep the new fraud triangle model dengan perspektif syariah dapat digunakan untuk mendeteksi perilaku fraud pada bank syariah dengan pendekatan studi kasus. Penelitian ini dilakukan pada salah satu bank syariah di Jawa Timur. Melalui wawancara mendalam dengan pelaku fraud, atasan pelaku dan auditor internal serta didukung dengan hasil observasi di lapangan dan studi dokumentasi bukti fraud, penelitian ini berhasil mengungkap beberapa temuan yang penting. Temuan tersebut menunjukkan bahwa; (1) tindakan fraud yang dilakukan dikarenakan gaya hidup pelaku yang melebihi dari penghasilan yang diterima; (2) memanfaatkan posisi pekerjaan yang dimiliki untuk melakukan fraud; (3) tindakan fraud yang terjadi diakibatkan oleh adanya peluang yang dimiliki. (4) tindak kecurangan juga terjadi karena personal integrity yang tidak baik dari pelaku. Implikasi dari penelitian ini diharapkan dapat memberikan kontribusi untuk mengembangkan ilmu pengetahuan dan informasi tentang pentingnya manajemen pengelolaan resiko dan penguatan sistem pengendalian intern bagi Lembaga Keuangan Syariah (LKS) dalam upaya mengungkapkan fraud
EKUITAS (Jurnal Ekonomi dan Keuangan)
Agung Budi Sulistiyo Riza Dewi Al Ardi Ahmad Roziq
225883301
NALISIS FRAUD TRIANGLE DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN DENGAN MENGGUNAKAN FRAUD SCORE MODEL
Effects of Fraud Triangle Analysis in Detecting Fraud Financial Statements Using the Fraud Score Model on Property and Real Estate Companies Listed on the Indonesia Stock Exchange. The time period of the study is 4 years, namely the 2015 2018 period. This research population includes Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) for the 2015 2018 period. The time period of the study is 4 years, namely the 2015 2018 period. Based on the established criteria, 10 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results showed that external pressure and turnover had a significant positive effect on Financial Statement Fraud, and financial stability, ineffe
Dirvi Surya Abbas Sani Fatika
225729722
Fraud Triangle Theory and Accounting Irregularities
Financial statements are a very useful tool for economic decision making and they are produced as a result of the accounting process which comes from all transactions that occur within a company. Nowadays, economic development is fast growing which inevitably leads to stiff competition among companies, hence they strive to present financial statements. In this case, preserving shareholders' confidence is of utmost importance as they might withdraw their money from the invested companies if they do not feel safe. This causes the company to think of various strategies to increase the company's value and present a sound figure of financial statements. Thus, companies might involve themselves in accounting irregularities and other financial statements fraudulent to present an attractive financial statement. Fraud can happen through manipulation of the value of the account and reported values that are not following the real situation. The objective of the study is to examine the influence of the dimension of fraud triangle theory namely pressure, opportunity, and rationalization on accounting irregularities. This study provides more insights into fraud theories and accounting irregularities.
N A Rahmawati Aza Azlina Md Kassim
213828337
An Empirical Analysis on Students' Cheating Behavior and Personality Traits in the Context of Fraud Triangle Factors
The aim of this study is to analyze the relationship between personality traits and students' cheating behavior using the five factor personality model and the fraud triangle factors. This chapter develops an evidential study that has the goal to determine the relationship between the students' cheating behavior and personality traits by using fraud triangle factors. In this context, 251 surveys have been conducted on students of a foundation university located in Istanbul. As means of data collection, NEO Five Factor Inventory and Academic Fraud Risk Factors have been used. Data have been analyzed by regression tree analysis. Risk and classification tables have been created before starting the study with a decision tree in which classification and regression trees algorithms were implemented. The results reveal that rationalization behind the cheating is the most important reason for students to copy and people who believed that they were extremely appropriate to copy were responsible ones when analyzed in terms of their personality traits. The results of this study contribute to the literature by discovering the characteristics of those who admit academic dishonesty and underlie the factors or predispositions for engaging in this behavior. For sure, three factors of the fraud triangle may have different levels of significance in this study; in addition, pressure is not associated with the cheating behavior.
Ali Bicer
225448018
Earnings Management in Chinese Family Firms: A Fraud Triangle Framework
There exist contradictory findings regarding the relationship between family ownership and earnings management. Relying on a fraud triangle framework, this study explores how resource constraints,
Kai Xu Harrison Liu
219776446
Determinants in detecting fraud triangle of financial statements on companies registered in Jakarta Islamic Index (JII) period 2012 2018
Purpose The purpose of study was to examine the effect financial statement fraud based on the fraud triangle with a number of variables such as financial stability, external pressure, financial target, personal financial needs, opportunity and rasionalization in companies listed in Jakarta Islamic Index (JII) period 2012 2018. Method The population are all companies listed in JII period 2012 2018. The sample is 6 companies that were feasible to analyze. The data used in this research is secondary data obtained from the annual report. The data analysis model applied multiple linier regression data panel using SPSS 25. Result The results showed that the fraud triangle in the categories of financial stability, external pressure, financial targets, personal financial needs, opportunity and rationalization simultaneously affect the fraudulent financial statements. Furthermore financial stability, personal financial needs and opportunity partially negatively related and had no significant effect on financial statement fraud; while external pressures, financial targets and rationalization have positive and significant effects on financial statement fraud on companies listed in JII period 2012 2018. Implication Companies Registered in JII are suggested to improve the financial performance in accordance with sharia principles. Originality This research is the first study using multiple linier regression data panel.
Iwan Budiyono Melati Sari Dewi Arum
219485641
THE INFLUENCE OF FRAUD TRIANGLE UPON THE EXISTENCE OF FINANCIAL STATEMENT FRAUD
This research is designed to find empirical evidence on the influence of fraud triangle factors upon the existence financial statement fraud in Indonesian Listed companies. The research samples are 105 public companies consisting 42 fraud firms and 63 non fraud firms. Classification between fraud firm and non fraud firm uses the Eckel index. The result indicate that: first, the external pressure variable that proxied by debt, personal need variable that proxied by insiders' stock ownership,and CEO's education, and inefective monitoring variable taht proxied by unexistence antifraud program and training have positive significant influence to the existence of financial statement fraud. Second, the personal financial need variable taht proxied by CEO's Tenure, the inefective monitoring variable that proxied by unexistence whistleblowing program, and rationalization variable that proxied by auditor change have negative significant to the existence of financial statement fraud. Third, simultaneously all independent variables have an influence to the existence of financial statement fraud. Keywords: financial statement fraud, income smoothing, fraud triangle.
Lutfiana Hermawati Murtanto Murtanto
189970291
Fraud Triangle, Pengendalian Internal dan Kecenderungan Kecurangan Akuntansi
Abstract T his study aims to examine the effect of Triangle Fraud and Internal Control on the Trend of Accounting Fraud. This research was carried out in the South Jakarta Public Accountants Office and South Tangerang This type of research used in quantitative research with data sources used is primary data obtained from the results of questionnaires. The population used in this study are auditors who are in South Jakarta KAP and South Tangerang, while the sample used is 50 auditors who are in South Jakarta KAP and South Tangerang who are registered in the Ministry of Finance of the Republic of Indonesia in 2018. The sampling technique used is Convinience Sampling. Data processing method used multiple regression analysis formula, multiple correlation coefficient, determination coefficient, t test and f test. Data analysis using parametric statistics with the help of SPSS software. The results of this study indicate that fraud triangle affects positive and significant the tendency of accounting f raud T Test 9.612; sig 0,000) Internal control has a negative and significant effect on the tendency of accounting fraudulent T hitung 2,093; sig 0,042 Fraud Triangle and Internal Control Affect the Trend of Accounting Fraud (F hitung 46,530; sig 0,000) Keywords: Accounting Fraud Tendency Fraud triangle, Internal Control.
Randy Reynaldi Setyawan Shinta Ningtiyas Nazar
230620250
ANALISIS FRAUD TRIANGLE UNTUK MENDETEKSI FINANCIAL STATEMENT FRAUD
This study is aimed to analyze the effect of fraud triangle to financial statement fraud on the manufacture companies listed on the Indonesian Stock Exchange in the period 2014 2018. Fraud Triangle on this study are pressure that proxied by financial target, financial stability, external pressure and personal financial need. Opportunity that proxied by ineffective monitoring and nature of industry. Rationalization that proxied by change of auditor. The sampling method in this study is purposive sampling. Total number of sample in this study are 112 samples. Financial statement fraud is obtained by Fscore. The analytical techniques conducted by descriptif statistic dan classical assumption test and also hypothesis was tested using multiple linier regresional method, Adjusted R2 test, F test and t test. The result showed that financial target, external pressure, personal financial and nature of industry significantly affect the financial statement fraud. Meanwhile, financial stability, ineffective monitoring and rationalization have not affected financial statement fraud
Akmalia Khoir Eny Kusumawati
226011285
Pengaruh Konsep fraud triangle Terhadap Perilaku Kecurangan Akademik (Survey Pada Mahasiswa Fakultas Ekonomi Jurusan Manajemen Universitas Muhammadiyah Palu)
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Konsep Fraud Triangle (tekanan, peluang, dan rasionalisasi) berpengaruh signifikan secara simultan dan parsial terhadap Perilaku Kecurangan Akademik Mahasiswa Jurusan Manajemen Fakultas Ekonomi Universitas Muhammadiyah Palu. Jenis penelitian ini, adalah penelian survey. Teknik pengambilan sampel menggunakan metode purposive dan convenience sampling, maka didapatkan besar sampel peneltian ini sebesar 199. Analisis data yang digunakan, adalah regresi linear berganda. Hasil penelitian menunjukkan bahwa Konsep Fraud Triangle (tekanan, peluang, dan rasionalisasi) secara simultan berpengaruh signifikan terhadap perilaku kecurangan akademik mahasiswa sedangkan secara parsial variable tekanan tidak berpengaruh signifikan terhadap perilaku kecurangan akademik.
Rasmi Nur Anggraeni Wahba Zakaria Wahba