Yuvita Avrie Diany
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DETERMINAN KECURANGAN LAPORAN KEUANGAN: PENGUJIAN TEORI FRAUD TRIANGLE Diany, Yuvita Avrie; Ratmono, Dwi
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The purpose of this paper is to examine factors which affect (determinants) financial statement fraud. Detection of financial statement fraud is using Fraud Triangle theory. Based on Fraud Triangel theory there are three variables hypothesized affect fraud which are pressure, opportunity, and rationalization.            This study use data of 27 companies which did financial statement fraud and 27 other companies matched. Data can be collected from annual report published by website IDX. Data then analized using logistic regression analysis.            The result of this study shows significant positive relation between pressure and opportunity with financial statement fraud. While rationalization can’t be proved to financial statement fraud yet.
DAPATKAH TEORI FRAUD TRIANGLE MENJELASKAN KECURANGAN DALAM LAPORAN KEUANGAN? Ratmono, Dwi; Diany, Yuvita Avrie; Purwanto, Agus
JURNAL AKUNTANSI DAN AUDITING Volume 14, Nomor 2, Tahun 2017
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

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Abstract

The objective of this study is to test the ability of fraud triangle theory to explain financial statement fraud phenomena. To achieve the objective, this research examines factors which affect financial statement fraud. Based on fraud triangle theory, there are three variables hypothesized affect fraud which are pressure, opportunity and rationalization. This study uses data of 27 companies which did financial statement fraud and 27 other companies as pair matched sample. Data collected from annual report published by website Indonesian Stock Exchange (IDX). Data then analyzed using logistic regression analysis. The result of this study shows significant positive relation between pressure and opportunity with financial statement fraud. Rationalization is not supported as determinant of financial statement fraud. This study provides partial support for fraud triangle theory in explaining financial statement fraud phenomena.