Fraud Triangle Analysis of Financial Reporting Fraud in Manufacturing Companies on the Indonesian Stock Ex-change
Keywords:
Fraud Triangle, fraud report finance, manufacturingAbstract
Study This explain How elements in Fraud Triangle covering pressure ( pressure ) , opportunity , and rationalization influence occurrence fraud in compilation report finance in the company manufacturing listed on the Indonesia Stock Exchange ( IDX ). With use method qualitative , data obtained with analysis document like report financial , audit results . Research results reveal that combination between pressure achievement performance , weakness system internal control , as well as the rationalization process by management become factor main driver cheating . Meanwhile that , governance good company and independent auditors who have integrity strong capable pressing risk the occurrence of fraud. Research This confirm importance strengthen internal control , building culture ethics , and improve greater audit role active .
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