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Analisis Pengaruh Fraud Triangle Model Pada Kecenderungan Laporan Keuangan Dengan Efektifitas Audit Internal Sebagai Variabel Moderasi

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"Goal: This study aims to analyze the effect of pressure, opportunity, and
rationalization based on the fraud triangle model on the tendency of financial
statement fraud in infrastructure sector companies listed on the IDX. This study
also examines the role of internal audit effectiveness as a moderating variable.
Methods: This study uses a quantitative approach with secondary data in the form
of 2022-2023 financial reports of infrastructure companies listed on the IDX.
Financial statement fraud detection uses the F-score method with data analysis
techniques using panel data regression mode on the Random Effect Model (REM)
and moderation tests to measure the effect of variable interactions.
Results/findings: Of the 94 samples of infrastructure companies, the results
showed that only the external pressure variable had a significant effect on the
tendency of financial statement fraud. Meanwhile, the variables of financial
stability, financial target, nature of industry, ineffective monitoring, and audit
report have no significant effect. Internal audit effectiveness proved to be
significant in moderating the relationship between financial targets and fraud, but
not significant for other variables."

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Availability

Detail Information

Series Title

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Call Number

REF 657.45 MEG a

Publisher

Bogor : Universitas Islam Tazkia., 2025

Collation

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Language

Indonesia

ISBN/ISSN

NIM.2110102006

Classification

657.45

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Financial Statement Fraud
Fraud Triangle
Intenal Audit
F-score
External Pressure

Specific Detail Info

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Statement of Responsibility

Karina Megawangi

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