FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN DENGAN PERSPEKTIF FRAUD TRIANGLE (Studi Empiris pada Perusahaan Property, Real Estate dan Building Construction)

Abstract

This research is to analyzed influence of variable pressure which proxied by financial stability,
external pressure, and financial target, and then variable opportunity which proxied by nature of
industry, ineffective monitoring, and variable razionalization which proxied by auditor change with
fraudulent financial statement which measured with fraud score model (F-Score).
The sample used in this research are 26 companies of property, real estate, and building
construction sector that listed in Indonesian Stock Exchange on the period 2011 to 2015. The type data
that used are secondary data, from the annual reports of companies sample.
The result of this statistical research showed that the variables of financial stability that
measured with change in total asset ratio, financial target variable that measured with ROA (return on
assets), and nature of industry variable that measured with the change in receivables ratio has positive
influence on the fraudulent financial statement. The research does not prove that external pressure
variable which measured with leverage ratio, ineffective monitoring variable which measured with the
percentage of board members who are outside members, and change auditor which measure with
dummy variable has an influence on the fraudulent financial statement.