Pendeteksian Financial Statement Menggunakan Fraud Triangle Theory Dengan Metode Beneish Mscore pada Perusahaan Penghasil Bahan Baku yang Terdaftar di BEI Tahun 2019-2021

Umam, Syahrul (2022) Pendeteksian Financial Statement Menggunakan Fraud Triangle Theory Dengan Metode Beneish Mscore pada Perusahaan Penghasil Bahan Baku yang Terdaftar di BEI Tahun 2019-2021. Skripsi thesis, Universitas Tanjungpura.

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Abstract

This study aims to analyze the effect of the fraud triangle in detecting the phenomenon of financial statement fraud. Based on Cressey's fraud triangle theory adopted in ISA 240, the researcher develops proxy variables that can be used for the components of the fraud triangle. The research method used is causal verification with a quantitative approach. Indications of financial statement fraud in this study were obtained from the measurement of the Beneish M-Score as the dependent variable. The population of this study are non-financial institution companies listed on the Indonesia Stock Exchange in 2013-2015. The sample selection was carried out by purposive sampling method. In analyzing the data, this study used binary logistic regression statistical testing. The results of this study indicate that financial stability has a negative effect on financial statement fraud; financial targets and the nature of industry have a positive effect on financial statement fraud; while external pressure, ineffective monitoring, and rationalization have no effect on financial statement fraud.

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