PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN BERBASIS FRAUD TRIANGLE MELALUI KUALITAS AUDIT SEBAGAI PEMODERASI

  • Devi Sintabela Universitas Stikubank
  • Achmad Badjuri Universitas Stikubank
Keywords: Audit, fraud triangle, laporan keuangan, perusahaan

Abstract

This study aims to determine the effect of financial stability, external pressure,
ineffective supervision, and rationalization as independent variables from the fraud
triangle on fraudulent financial reporting with moderated audit quality. This
research uses banking company objects listed on the Indonesia Stock Exchange in
2019-2021. The sample selection used purposive sampling by producing 75
samples. The results show that only financial stability has a negative effect on
fraudulent financial statements proxied by earnings management. External pressure
variables, ineffective supervision, and rationalization have no effect on fraudulent
financial reporting. Audit quality as a moderating variable is unable to moderate
the effect of all independent variables on fraudulent financial statements.

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Published
2023-01-09
How to Cite
Sintabela, D., & Badjuri, A. (2023). PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN BERBASIS FRAUD TRIANGLE MELALUI KUALITAS AUDIT SEBAGAI PEMODERASI. Jurnal Bina Akuntansi, 10(1), 378-399. https://doi.org/10.52859/jba.v10i1.375