Pengaruh Financial Stability, Nature Of Industry, Dan Change In Auditor Terhadap Financial Statements Fraud
DOI:
https://doi.org/10.30640/inisiatif.v3i3.2565Keywords:
Financial Statements Fraud, Financial Stability, Nature of Industry, Change in AuditorAbstract
Fraud is an illegal activity that harms the company and benefits the perpetrator. According to the understanding of many experts, fraud refers to intentional misrepresentation for a specific purpose. Original research or studies on important scientific research or topics. Basic research or research activities involve verifying ideas and facts that show relationships or influences between variables. This article examines the factors that influence Financial Statements Fraud: Financial Stability, Nature of Industry, and Change in Auditors, which is a study of investigative audit literature. The purpose of writing this article is to create a hypothesis that will be used in further research regarding the influence between variables. The findings from this literature review are: 1) Financial Stability influences Financial Statements Fraud, 2) Nature of Industry influences Financial Statements Fraud, and 3) Change in Auditor influences Financial Statements Fraud.
References
Achmadiyah, T., Hidayat, A. T., Fraud, F. S., & F-score, M. (2023). 334-1-626-1-10-20240116. 7(1), 47–59.
Angeline, Patricia., Putri, Viona., Winata, Liana A., & Meiden, C. (2023). PENGARUH FRAUD TRIANGLE TERHADAP KECURANGAN LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR.
Anggraini, V. M., & Arifin, A. (2022). Analisis Fraud Pentagon Dalam Mendeteksi FinancialStatement Fraud. Jurnal Pendidikan Nusantara, 2(2), 44–56.
Azizah, I. H., Pupung Purnamasari, & Mey Maemunah. (2024). Pengaruh Fraud Pentagon terhadap Financial Statement Fraud. Bandung Conference Series: Accountancy, 4(1), 15–23. https://doi.org/10.29313/bcsa.v4i1.10278
Boermawan, G., & Arfianti, R. I. (2022). Pengaruh Fraud Triangle Terhadap Kecurangan Pelaporan Keuangan Dengan Beneish M-Score Model. Journal of Applied Managerial Accounting, 6(2), 173–186. https://doi.org/10.30871/jama.v6i2.4009
Cahyanti, D., & Wahidahwati. (2020). Analisis Fraud Pentagon terhadap Kecurangan Laporan Keuangan. Jurnal Ilmu Dan Riset Akuntansi, 9(4), 1–24.
Dharma, D. A., Damayanty, P., & Djunaidy, D. (2021). Analisis Kinerja Keuangan Dan Corporate Governance Terhadap Manajemen Laba. Jurnal Bisnis, Logistik Dan Supply Chain (BLOGCHAIN), 1(2), 60–66. https://doi.org/10.55122/blogchain.v1i2.327
Faidah, A., Hendra, J., & Rustianawati, M. (2023). Faktor-Faktor Risiko Fraud Triangle Yang Mempengaruhi Financial Statement Fraud. JUMAD : Journal Management, Accounting, & Digital Business, 1(1), 61–70. https://doi.org/10.51747/jumad.v1i1.1317
Hendrianto, Samino., Dara, Nursimah., & M. (2023). Pengaruh Fraud Pentagon terhadap Financial Statement Fraud.
Jao, R., Mardiana, A., Holly, A., & Chandra, E. (2020). Pengaruh Financial Target dan Financial Stability terhadap Financial Statement Fraud. Journal of Management, 4(1), 27–42. https://doi.org/10.37531/yum.v11.76
Kultsum, S. U., & Triyatno, D. N. (2022). Pengaruh Fraud Diamond Terhadap Financial Statement Fraud. EKOMBIS REVIEW: Jurnal Ilmiah …, 10(2), 1195–1206.
Lego, Y., Cahyadi, H., Widjaya, O. H., & Utama, L. (2020). Analisis Rasio Profitability, Financial Stability, Capital Turnover, Financial Leverage, Dan Asset Composition Terhadap Fraudulent Financial Statement. Jurnal Bina Akuntansi, 7(2), 142–160. https://doi.org/10.52859/jba.v7i2.81
Lestari, A. A. M., & Nuratama, I. P. (2020). Pengaruh Financial Stability, External Pressure, Nature of Industry Dan Rationalization Terhadap Financial Statement Fraud Dalam Sudut Pandang Fraud Triangle Pada Perusahaan Sektor Real Estate and Property Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014. Hita Akuntansi Dan Keuangan, 1(1), 407–435. https://doi.org/10.32795/hak.v1i1.782
Malau, A. S., & Aryati, T. (2023). Pengaruh Fraud Hexagon Dalam Mendeteksi Financial Statement Fraud. Jurnal Ekonomi Trisakti, 3(2), 2587–2596. https://doi.org/10.25105/jet.v3i2.17298
Mayasari. (2022). Pengaruh Financial Stability, Efektivitas Internal Control, Dan. Jurnal Bisnis Dan Manajemen, 2(2), 128–142.
Nabila Nuha, Sri Ambarwati, & Shanti Lysandra. (2021). Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 2017-2019). Jurnal Ilmiah Akuntansi Pancasila (JIAP), 1(1), 47–62. https://doi.org/10.35814/jiap.v1i1.2026
Ndruru, Sherly A.O., & H. J. Y. (2022). PENGARUH INEFFECTIVE MONITORING, FINANCIAL STABILITY, DAN CORPORATE GOVERNANCE, TERHADAP FINANCIAL STATEMENT FRAUD.
Novita, E. (2022). Pengaruh Financial Stability dan External Pressure Terhadap Financial Statement Fraud. Jurnal Literasi Akuntansi, 2(4), 251–256. https://doi.org/10.55587/jla.v2i4.82
Novita Rahayu, & Pupung Purnamasari. (2023). Pengaruh Fraud Triangle Theory dan Ukuran Perusahaan terhadap Kecurangan Laporan. Bandung Conference Series: Accountancy, 3(2), 873–882. https://doi.org/10.29313/bcsa.v3i2.8616
Nurhayati, N., Muliani, M., & Septian, D. (2022). Analisis Pengaruh Fraud Diamond terhadap Kecurangan Laporan Keuangan. Riset, Ekonomi, Akuntansi Dan Perpajakan (Rekan), 3(1), 55–70. https://doi.org/10.30812/rekan.v3i1.1862
Pratiwi, F. (2020). Kecurangan Laporan Keuangan yang dapat Terjadi dalam Perusahaan. Harmony. https://www.harmony.co.id/blog/kecurangan-laporan-keuangan-yang-dapat-terjadi-dalam-perusahaan
Putri, Deyya Ananda., Pratomo, Dudi., Dinata, R. O. (2024). Pengaruh Fraud Diamond Terhadap Financial Statement Fraud (Studi Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021).
Rahmalia, N. R., Eriyanti, E., Yani, N. D., & Kabib, N. (2022). Deteksi Pengaruh Financial Stabilty, External Pressure, dan Financial Targets terhadap Financial Statement Fraud. Jurnal Akuntansi Dan Audit Syariah (JAAiS), 3(2), 113–129. https://doi.org/10.28918/jaais.v3i2.5645
Ulhaq, D., & Trisnawati, R. (2023). Pengaruh Fraud Hexagon Model Statements Fraud Terhadap Financial Daffa. Economics and Digital Business Review, 4(1), 483–500.
Yesiariani, M., & Rahayu, I. (2017). Deteksi financial statement fraud: Pengujian dengan fraud diamond. Jurnal Akuntansi & Auditing Indonesia, 21(1), 49–60. https://doi.org/10.20885/jaai.vol21.iss1.art5
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
