Pengaruh Pressure, Opportunity Dan Rationalization (Fraud Triangle) Terhadap Financial Statement Fraud (Studi Empiris Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016)

Abstract

The aim of this research is to analiyze the influence of Pressure, Opporunity dan Rationalization in detecting phenomenon of financial statement frauds. In this research there are 7 variables that are hypothesized to affect fraud. These variables derive from the 3 element of fraud triangle, they are Financial Target, External Pressure, Personal Financial Need, Financial Target (from Pressure), Nature of Industry, Effective Monitoring (from Opportunity) dan Total Accrual to Total Assets (from Rationalization). The population of this research were property and real estate companies listed in BEI 2014-2016. The research used purposive sampling technique and found 42 companies, with 3 years of obseravtion. Thus, analyzed using logistic regression analysis. The result indicated the Financial Stability have a significant influence on detecting fiancial statement fraud. Meanwhile, External Pressure, Personal Finacial Need, Financial Target, Effective Monitoring dan Total Accrual to Total Asset do not have significant influence on detecting financial statement fraud