Analysis of Financial Statement Fraud in the Perspective of Fraud Triangle Theory in Energy Companies

Nur Hidayatus Solikhah; Fadilla Cahyaningtyas

doi:10.51903/kompak.v17i2.2139

Analysis of Financial Statement Fraud in the Perspective of Fraud Triangle Theory in Energy Companies

Nur Hidayatus Solikhah ; Fadilla Cahyaningtyas

Jurnal Ilmiah Komputerisasi Akuntansi 📅 2024 Vol 17, No 2 🔗 DOI: 10.51903/kompak.v17i2.2139 ★ 1 Sitasi

Abstract

This research aims to determine good corporate governance and ineffective monitoring of the condition of financial reports. This research uses a quantitative approach with a sample of 33 companies listed on the Indonesia Stock Exchange (IDX) for the period 2020 - 2022. This research investigates the relationship between the independent variable and the dependent variable by analyzing data from energy sector companies. This method uses multiple linear analysis techniques. The research results show that managerial ownership has a significant impact on the condition of financial statements. In line with the fraud triangle theory, which states that high management ownership can increase pressure to achieve financial goals and provide an opportunity to do so. Financial statement fraud is not influenced by institutional ownership and ineffective monitoring. These findings suggest that the effects of institutional ownership and ineffective monitoring may not be easy to predict. Further research is needed to understand the complexity of the components that contribute to the condition of financial statements.

Keywords

Good Corporate Governance; Ineffective Monitoring; Financial Fraud; Fraud Triangle Theory

How to Cite

Nur Hidayatus Solikhah & Fadilla Cahyaningtyas (2024). Analysis of Financial Statement Fraud in the Perspective of Fraud Triangle Theory in Energy Companies . Jurnal Ilmiah Komputerisasi Akuntansi, 17(2). https://doi.org/10.51903/kompak.v17i2.2139

Nur Hidayatus Solikhah; Fadilla Cahyaningtyas, "Analysis of Financial Statement Fraud in the Perspective of Fraud Triangle Theory in Energy Companies ," Jurnal Ilmiah Komputerisasi Akuntansi, vol. 17, no. 2, 2024.

Nur Hidayatus Solikhah; Fadilla Cahyaningtyas. "Analysis of Financial Statement Fraud in the Perspective of Fraud Triangle Theory in Energy Companies ." Jurnal Ilmiah Komputerisasi Akuntansi, vol. 17, no. 2, 2024.

Nur Hidayatus Solikhah; Fadilla Cahyaningtyas. "Analysis of Financial Statement Fraud in the Perspective of Fraud Triangle Theory in Energy Companies ." Jurnal Ilmiah Komputerisasi Akuntansi 17, no. 2 (2024).

Nur Hidayatus Solikhah & Fadilla Cahyaningtyas (2024) 'Analysis of Financial Statement Fraud in the Perspective of Fraud Triangle Theory in Energy Companies ', Jurnal Ilmiah Komputerisasi Akuntansi, 17(2). doi: 10.51903/kompak.v17i2.2139.

Nur Hidayatus Solikhah; Fadilla Cahyaningtyas. Analysis of Financial Statement Fraud in the Perspective of Fraud Triangle Theory in Energy Companies . Jurnal Ilmiah Komputerisasi Akuntansi. 2024;17(2).

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