Pengaruh Fraud Triangle Terhadap Kecurangan Laporan Keuangan

(Studi Empiris Pada Perusahaan Badan Usaha Milik Negara Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2020)

  • Mella Handayani Program Studi Akuntansi, Universitas Muhammadiyah Palembang


This Study aims to determine the effect of the fraud triangle on fraudulent financial statement in
companies listed on the IDX for the 2017-2020 period. The independet variables in the fraud trianngle consist of
pressure(financial target), which is proxied by ROA, opportunity(ineffective monitoring) is proxied by BDOUT, and
rationalization is proxied by TATA. The dependent variable in this study is financial statement fraud which is
proxied using the Altman Z-Score. The object of this research is an state-owned enterprises company listed on the
indonesia stock exchange. The approach used in this research is associative. The data used in this research is
secondary data. The technique used in collecting data in this tudy uses documents that can support the research.
The analysis technique used in this syudy uses descriptive statistics, classical assumption test, coefficientof
determination, hypothesis testing, and analisys multiple linear regression. The results in this study simultaneously
financial targets, ineffective monitoring, and rationalization have a significant effect on financial statement fraud.
The results of the partial test conducted by financial targets and rationalization have no effect on financial
statement fraud, while ineffective monitoring have a significant effect on financial statement fraud.