ANALISIS FINANCIAL STATEMENT FRAUD DALAM PERSPEKTIF TRIANGLE FRAUD PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2014

Abstract

This researh aims to identify and analyze the factors affecting financial statement fraud triangle
persperktif fraud in the banking companies listed in Indonesia Stock Exchange (BEI). Fraud triangle in
theory cerssey, fraud triangle that pressures, opportunities, rationalization.For the sample of banking
companies totaled 6 companies, years of observation in this study was 5 years old, total observation in
this study was 30 sample observations.
The results of this study explained that the external pressure (free cash flow) effect negative and
significant effect on the financial statement fraud (FSF), financial targets (Return On Assets) negative
effect but not significant effect on financial statement fraud (FSF), personal financial need (ownership
stock) effect negative but not significant effect on financial statement fraud (FSF), innefektif monitoring
(total commissioners) negative effect and significant effect to financial statement fraud (FSF). financial
stability (total assets) negative effect but not significant effect on financial statement fraud (FSF)