NALISIS FRAUD TRIANGLE DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN DENGAN MENGGUNAKAN FRAUD SCORE MODEL

  • DIRVI SURYA ABBAS UNIVERSITAS MUHAMMADIYAH TANGERANG
  • MULYADI UNIVERSITAS MUHAMMADIYAH TANGERANG
  • BASUKI UNIVERSITAS MUHAMMADIYAH TANGERANG
  • SANI FATIKA UNIVERSITAS MUHAMMADIYAH TANGERANG
Keywords: Fraud Triangle, Financial Statements, Fraud Score

Abstract

Effects of Fraud Triangle Analysis in Detecting Fraud Financial Statements Using the Fraud Score Model on Property and Real Estate Companies Listed on the Indonesia Stock Exchange. The time period of the study is 4 years, namely the 2015-2018 period. This research population includes Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. The time period of the study is 4 years, namely the 2015-2018 period. Based on the established criteria, 10 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results showed that external pressure and turnover had a significant positive effect on Financial Statement Fraud, and financial stability, ineffe

Published
2020-05-14
How to Cite
DIRVI SURYA ABBAS, MULYADI, BASUKI, & SANI FATIKA. (2020). NALISIS FRAUD TRIANGLE DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN DENGAN MENGGUNAKAN FRAUD SCORE MODEL . JURNAL EKONOMI, SOSIAL & HUMANIORA, 1(10), 65-75. Retrieved from https://jurnalintelektiva.com/index.php/jurnal/article/view/146