STUDI EMPIRIS: FRAUD TRIANGLE SEBAGAI DETERMINAN FRAUDULENT FINANCIAL STATEMENT RISK

Natasha Amalia, . (2026) STUDI EMPIRIS: FRAUD TRIANGLE SEBAGAI DETERMINAN FRAUDULENT FINANCIAL STATEMENT RISK. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to analyze the influence of the Fraud triangle components, namely pressure, opportunity, and rationalization. The sample and population of this study are primary consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2022–2024. The sample was selected using purposive sampling technique consisting of 141 companies. This study uses secondary data with a quantitative method and multiple linear regression hypothesis testing using STATA 16 software. The results show that financial stability, nature of industry, and change in auditors do not have a significant effect on fraudulent financial statement risk.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2210112163] [Pembimbing: Praptiningsih] [Penguji 1: Anda Dwiharyadi] [Penguji 2: Nabillah Farras Luthfi]
Uncontrolled Keywords: Fraud triangle, pressure, opportunity, rationalization, fraudulent financial statement risk, manufactur sector company.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: NATASHA AMALIA
Date Deposited: 31 Mar 2026 08:15
Last Modified: 31 Mar 2026 08:15
URI: http://repository.upnvj.ac.id/id/eprint/41866

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