Detecting Fraudulent Financial Reporting The Construction Sector In Indonesia: Fraud Triangle

Eko Pujiyono Yono; Indira Januarti Indira

doi:10.32534/jpk.v11i2.5894

Penulis

Eko Pujiyono Yono Master of Accounting, Faculty of Economics and Business, Diponegoro University ,
Indira Januarti Indira Master of Accounting, Faculty of Economics and Business, Diponegoro University ,

DOI:

https://doi.org/10.32534/jpk.v11i2.5894

Kata Kunci:

Teori Fraud Triangle, Konstruksi, Kecurangan

Abstrak

Kategori kecurangan yang memiliki jumlah kerugian terbesar adalah kecurangan laporan keuangan. Selain merugikan perusahaan secara finansial, laporan keuangan yang curang juga dapat mengancam keberlangsungan perusahaan. Tujuan dari penelitian ini adalah untuk menguji pengaruh target keuangan, stabilitas keuangan, tekanan eksternal, sifat industri dan rasionalisasi terhadap kecurangan laporan keuangan (F-Score) pada perusahaan sektor konstruksi di Indonesia. Penelitian ini bersifat kuantitatif, dengan jenis data sekunder. Jumlah sampel yang digunakan 83 dari total perusahaan sektor konstruksi. Metode analisis yang digunakan adalah regresi logistik. Hasil penelitian menunjukkan bahwa stabilitas keuangan berpengaruh positif, sedangkan target keuangan, tekanan eksternal, sifat industri dan rasionalisasi berpengaruh negatif dan tidak signifikan terhadap kecurangan pelaporan keuangan.

Unduhan

Data unduhan tidak tersedia.

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