Determinants of the Fraud Triangle in Detecting Fraudlent Financial Reporting in Banks Listed on the Indonesia Stock Exchange
Journal Title: International Journal of Multidisciplinary Research and Analysis - Year 2023, Vol 6, Issue 01
Abstract
The purpose of this study is to determine the determinants of the fraud triangle, namely pressure, opportunity, and rationalization of fraudulent financial reporting in banks listed on the IDX. This research is an associative research. The sample of this research was 15 banks listed on the Indonesia Stock Exchange which were taken using a purposive sampling method. The data analysis method used is quantitative analysis using a logistic regression analysis model. The data used is in the form of secondary data in the form of banking financial reports listed on the Indonesian Stock Exchange from 2018 – 2020. The results of the study show that pressure, opportunity, and rationalization together have a significant effect on fraudulent financial reporting
Authors and Affiliations
Anggrelia Afrida,Saekarini Yuliachtri,Lis Djuniar,Ketriana
Keywords
Related Articles
- EP ID EP713001
- DOI 10.47191/ijmra/v6-i1-25
- Views 66
- Downloads 0
Development of an Android Application-Based Marketing Management Information System for FIK UNY Tennis Courts to Increase the Promotion
This research is development research with the 4 D approach model, namely: define, design, develop, and disseminate. Data collection techniques were obtained from observation, interviews, and questionnaires. The subjects...
An Analysis of Traditional Chinese Patterns in Arts and Crafts
A brief analysis of the relationship between art and life through the presentation and development of traditional patterns on different utensils. In the four major sections of pottery, bronze ware, clothing and arts and...
Calculation of the (I-V) Characteristics of Corona Discharge in an Asymmetrical Model from Active Electrodes to Passive Electrodes
This research discusses the comparison of the formulation of the current-voltage (I-V) characteristics of symmetric and asymmetric direct current CCP equipment in the case of corona discharges in the air. The electrode c...
Inquiry-Based Learning Resource Material for Improved Integrated Process Skills in Elementary Science
Poor science education techniques may lead to low science competence. The shift in education tends to be in distance learning, which negatively impacts Philippine Education. Consequently, educators are looking for the be...
The Effect of Traditional Games on the Level of Physical Fitness of Class XII Students of SMA Negeri 1 Semarang
Physical fitness is very important and is needed by students to carry out activities every day. The purpose of this research is toknow the influence given from the application of traditional games to class XII students o...