Faktor yang Mempengaruhi Kecurangan Laporan Keuangan dengan Perspektif Fraud Triangel pada Perusahaan BUMN di Bursa Efek Indonesia

Abstract

This study analyses factors triggering fraudulent financial reporting under the perspective of the Fraud Triangle Theory which elaborates three factors such as pressure, opportunity, and rationalization that lead to fraud. Those factors are explained with the variables of stability, external pressure, managerial ownership, financial target, nature of industry, ineffective monitoring, structural organization and change in auditor. The study is carried out at twenty-one SOEs listed on the Indonesian Stock Exchange in 2017-2021. All populations in the study are employed as a result of the use of saturation sampling. In addition, the secondary data served as the main data is the processed by multiple linear regression tests using Eviews software. This result of the study indicates that financial stability has a favourable and significant effect on fraudulent financial reporting. On the other hand, the nature of the industry and financial target affect fraudulent financial reporting negatively and significantly. However, the managerial stock ownership, ineffective monitoring, organizational structure, and change in auditor, do not have any effect on the fraudulent financial reporting.