Pengaruh Fraud Triangle Terhadap Deteksi Kecurangan Pelaporan Keuangan pada Perbankan Konvensional yang Terdaftar di Bank Indonesia Tahun 2015-2019

Authors

  • Zulian Awwalia Puspita Putri Universitas Stikubank Semarang
  • Arief Himawan Dwi Nugroho Universitas Stikubank Semarang

DOI:

https://doi.org/10.59141/jist.v2i10.250

Keywords:

financial stability, personal financial need, financial target, ineffective monitoring, pergantian auditor, kecurangan

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh financial stability, personal financial need, financial target, ineffective monitoring, dan pergantian auditor terhadap kecurangan pelaporan keuangan pada perusahaan perbankan di Indonesia. Riset ini mempergunakan populasi dari perusahaan perbankan yang sudah go public dan tercatat di BEI selama periode 2015-2019 yang diambil melalui purposive sampling sebanyak 36 perusahaan Kesimpulan penelitian ini adalah Financial stability pressure berpengaruh negatif signifikan dalam mendeteksi kecurangan pelaporan keuangan; Personal financial need dan pergantian KAP berpengaruh negatif tidak signifikan dalam mendeteksi kecurangan pelaporan keuangan; Financial target dan Ineffective monitoring berpengaruh positif signifikan dalam mendeteksi kecurangan pelaporan keuangan

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Published

2021-10-21

How to Cite

Awwalia Puspita Putri, Z., & Himawan Dwi Nugroho, A. . (2021). Pengaruh Fraud Triangle Terhadap Deteksi Kecurangan Pelaporan Keuangan pada Perbankan Konvensional yang Terdaftar di Bank Indonesia Tahun 2015-2019. Jurnal Indonesia Sosial Teknologi, 2(10), 1872–1891. https://doi.org/10.59141/jist.v2i10.250

Issue

Vol. 2 No. 10 (2021): Jurnal Indonesia Sosial Teknologi

Section

Articles

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Copyright (c) 2021 Zulian Awwalia Puspita Putri, Arief Himawan Dwi Nugroho

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