Factors Affecting Financial Shenanigans in the Perspective of Fraud Triangle: An Empirical Study Among Manufacturing Companies Listed in Indonesia Stock Exchange
- DOI
- 10.2991/aebmr.k.210507.063How to use a DOI?
- Keywords
- Financial Shenanigans, Fraud Triangle, Pressure, Opportunity, Rationalization
- Abstract
This research aimed to obtain an empirical evidence about the effectiveness of fraud triangle in explaining the tendency of financial shenanigans. To achieve these objectives, this research examined the factors that influenced financial shenanigans consisting of 5 independent variables; three variables of pressure elements (Financial Stability, External Pressure, and Financial Target); one variable of opportunity elements (Monitoring Effectiveness); and one variable of rationalization elements (Auditor Change). The population of this research was the companies in manufacturing sector listed in Indonesia Stock Exchange during 2017-2018. Total sample of this research was 78 samples. For hypothesis testing, we used the logistic regression method. The results showed that Financial Stability, External Pressure, and Monitoring Effectiveness has a significant influence toward Financial Shenanigans, while Financial Target and Auditor Change has no effect on the tendency of Financial Shenanigans.
- Copyright
- © 2021, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Susanto Salim AU - Halim Putera Siswanto AU - Henryanto Wijaya AU - Jocevine Angela PY - 2021 DA - 2021/05/09 TI - Factors Affecting Financial Shenanigans in the Perspective of Fraud Triangle: An Empirical Study Among Manufacturing Companies Listed in Indonesia Stock Exchange BT - Proceedings of the Ninth International Conference on Entrepreneurship and Business Management (ICEBM 2020) PB - Atlantis Press SP - 420 EP - 427 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.210507.063 DO - 10.2991/aebmr.k.210507.063 ID - Salim2021 ER -