Pengaruh Fraud Triangle Terhadap Kecurangan Laporan Keuangan pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman yang Terdaftar Di Bursa Efek
DOI:
https://doi.org/10.71417/j-sime.v3i1.2019Keywords:
Fraud triangle, Pressure, Opportunity, Rationalization, Kecurangan Laporan KeuanganAbstract
This study aims to analyze the influence of the fraud triangle on financial statement fraud in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Data collection methods used documentation and a literature review. Data analysis employed descriptive analysis and panel data analysis, using Eviews 12 software. The results show that (1) pressure, proxied by financial stability, has a positive and significant effect on financial statement fraud in food and beverage manufacturing companies listed on the Indonesia Stock Exchange. (2) Opportunity, proxied by ineffective monitoring, has no effect on financial statement fraud in food and beverage manufacturing companies listed on the Indonesia Stock Exchange. (3) Rationalization, proxied by change in auditor, has no effect on financial statement fraud in food and beverage manufacturing companies listed on the Indonesia Stock Exchange. (4) Pressure, opportunity, and rationalization simultaneously have a positive and significant effect on financial statement fraud in food and beverage manufacturing companies listed on the Indonesia Stock Exchange.
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