Portal Jurnal UPI

Proceeding FPTK

« Volume 3 Nomor 3, Desember 2015

THE EFFECTIVENESS OF FRAUD TRIANGLE ON DETECTING FRAUDULENT FINANCIAL STATEMENT: USING BENEISH MODEL AND THE CASE OF SPECIAL COMPANIES

Aprillia Orlin Cicilia Rafaela Pertiwi Sergius
Abstrak
Fraudulent financial statement is a serious problem and to be a threat to
stakeholders, especially for investor. The thing is happened because there is
illegal action done intentionally, such as disclosing financial information that
doesn’t match with the real condition. The purpose of this research is to acquire a
effectiveness of empirical proof of fraud triangle consisting of Pressure,
Opportunity, and Rationalization in detecting financial statement fraud that are
indicated by using Beneish Model. The sample of this research consists of 39
companies are indicated doing fraud and 57 companies aren’t indicated doing
fraud listing at BEI (Bursa Efek Indonesia) in 2012 – 2014. Test of this research
uses logistic regression method. Based on the result and conclusion, this research
shows that opportunity (independent commissioner ownership) has significant
effect to fraudulent financial statement while pressure (AGROW), financial target
(ROA), and rationalization (Total accrual) don’t have significant effect to
fraudulent financial statement.

Kata kunci : Fraudulent Financial Statement, Fraud Triangle, Beneish Model, Logistic Regression, Go Public Infrastructure Company

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