📅 01 July 2021
DOI: 10.51903/e-bisnis.v14i1.383
Study of Financial Statement Fraud using Fraud Triangle Theory
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Universitas Sains dan Teknologi Komputer
📄 Abstract
The purpose of this study is to examine influence of financial stability, external pressure, nature of industry, and rationalization to financial statement fraud. The sample used in this study is manufacture companies listed on the Indonesia Stock Exchange (BEI)in the period 2018-2019. By using purposive sampling method, it is obtained as many as 77 mnufacture companies as the study sample. The method of analysis used in this study is logistic regression. In this research include overall fit model test, hosmed and lemeshow test, goodness of fit test, and classification matrix result of this study indicate that the financial stability is significant to financial statement fraud, while external pressure, nature of industry, and rationalization are not significant to financial statement fraud
ℹ️ Informasi Publikasi
Tanggal Publikasi
01 July 2021
Volume / Nomor / Tahun
Volume 14, Nomor 1, Tahun 2021
📝 HOW TO CITE
Chandrawati, Novalia Budi; Chandrawati, Novalia Budi; Dyah Ratnawati, "Study of Financial Statement Fraud using Fraud Triangle Theory," EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS, vol. 14, no. 1, Jul. 2021.
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