Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2021)

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Fraud Analysis of Financial Statements in the Perspective of Fraud Triangle

(Empirical Study on Property and Real Estate Companies Listed on the Indonesia Stock Exchange 2016-2018)

Authors
Ardi Julianto1, *, Ripki Mohamad Sopian2, Siti Nurlisma Vebrianti3
1Accounting Study Program, Faculty of Business and Humanities, Nusa Putra University, Indonesia
2Accounting Study Program, Faculty of Business and Humanities, Nusa Putra University, Indonesia
3Accounting Study Program, Faculty of Business and Humanities, Nusa Putra University, Indonesia
*Corresponding author. E-mail: ardi.julianto_ak18@nusaputra.ac.id
Corresponding Author
Ardi Julianto
Available Online 10 February 2022.
DOI
10.2991/aebmr.k.220204.029How to use a DOI?
Keywords
Financial Statement Fraud; Financial Stability Pressure; Financial Targets; Personal Financial Need; External Pressure; Effective Monitoring; Earnings Management
Abstract

This research aims to look at falsified financial statements via the lens of the deep triangle (empirical studies on property and real estate companies listed on the Indonesian stock exchange in 2016-2018). Earnings management is used in this study to commit financial statement fraud. Financial Statement Fraud, which earnings management proxies, is the study’s dependent variable. OSHIP is a proxy for personal financial needs; ROA is a proxy for financial objectives, and IND is a proxy for successful monitoring. The study’s dependent variables are ACHANGE represents financial stability pressure, whereas FREEC represents external pressure. The purpose sample technique was utilized to choose the research sample, which consisted of 82 professional and real estate businesses from 2016 to 2018.

Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
10 February 2022
ISBN
978-94-6239-532-9
ISSN
2352-5428
DOI
10.2991/aebmr.k.220204.029How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - Ardi Julianto
AU  - Ripki Mohamad Sopian
AU  - Siti Nurlisma Vebrianti
PY  - 2022
DA  - 2022/02/10
TI  - Fraud Analysis of Financial Statements in the Perspective of Fraud Triangle
BT  - Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2021)
PB  - Atlantis Press
SP  - 275
EP  - 281
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220204.029
DO  - 10.2991/aebmr.k.220204.029
ID  - Julianto2022
ER  -