PENGARUH FINANCIAL STABILITY, INEFFECTIVE MONITORING, PERSONAL FINANCIAL NEEDS DAN AUDITOR SWITCHING DALAM PERSEKTIF FRAUD TRIANGLE TERHADAP FINANCIAL STATEMENT FRAUD (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2012-2017)

Abstract

The purpose of this research is to know the effect of financial stability, ineffective
monitoring, personal financial needs, and auditor switching to financial statement fraud.
According to Donald Cressey (1953) to tell that there are three general perspectives in
conducting the triangle fraud. The three perspectives are pressure, opportunity, and
rationalization. Therefore, each category has its own conditions which can be used as
variables in this study. The population of this research is manufacturing companies listed
on the Indonesia Stock Exchange in 2012-2017. The sample selection was done using
purposive sampling technique and obtained a sample of 68 companies. In this study
assisted with SPSS version 17. Testing the hypothesis in this study using multiple
regression analysis. The results of this research indicate that ineffective monitoring is
proxied by the number of board of commissioner meetings, personal financial needs
proxied by insider ownership ratios, and auditor switching measured by dummy
variables to show that there are not significantly influence financial statement fraud.
While financial stability is proxied by a percentage change in total assets to shows that
there is a significant influence toward financial statement fraud.
Kata kunci : Financial Statement Fraud, Financial Stability, Ineffective Monitoring,
Personal Financial Needs, Auditor Switching.