BibTex Citation Data :
@article{DJA6186, author = {Yuvita Avrie Diany and Dwi Ratmono}, title = {DETERMINAN KECURANGAN LAPORAN KEUANGAN: PENGUJIAN TEORI FRAUD TRIANGLE}, journal = {Diponegoro Journal of Accounting}, volume = {3}, number = {2}, year = {2014}, keywords = {pressure, opportunity, rationalization, financial statement fraud}, abstract = { The purpose of this paper is to examine factors which affect (determinants) financial statement fraud. Detection of financial statement fraud is using Fraud Triangle theory. Based on Fraud Triangel theory there are three variables hypothesized affect fraud which are pressure, opportunity, and rationalization. This study use data of 27 companies which did financial statement fraud and 27 other companies matched. Data can be collected from annual report published by website IDX. Data then analized using logistic regression analysis. The result of this study shows significant positive relation between pressure and opportunity with financial statement fraud. While rationalization can’t be proved to financial statement fraud yet. }, issn = {2337-3806}, pages = {1048--1056} url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/6186} }
Refworks Citation Data :
The purpose of this paper is to examine factors which affect (determinants) financial statement fraud. Detection of financial statement fraud is using Fraud Triangle theory. Based on Fraud Triangel theory there are three variables hypothesized affect fraud which are pressure, opportunity, and rationalization.
This study use data of 27 companies which did financial statement fraud and 27 other companies matched. Data can be collected from annual report published by website IDX. Data then analized using logistic regression analysis.
The result of this study shows significant positive relation between pressure and opportunity with financial statement fraud. While rationalization can’t be proved to financial statement fraud yet.
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Program Studi AkuntansiFakultas Ekonomika dan BisnisUniversitas DiponegoroJl. Prof. Sudharto, SH – Tembalang, Semarang Jawa Tengah 50275
ISSN : 2337-3806