Fraud Triangle dan Finansial Distress dengan Good Corporate Governance sebagai Variabel Moderating
Abstract
This study aims to determine the effect of the fraud triangle on financial distress moderated by good corporate governance. The population in this study are state-owned companies listed on the Indonesia Stock Exchange in 2017-2020 as many as 20 companies. Sampling using purposive sampling, in order to obtain a sample of 13 companies. Data analysis used moderating regression analysis with the help of SPSS version 26 for windows. The results showed that pressure and opportunity had a significant positive effect on financial distress, while rationalization had no significant effect on financial distress. Good corporate governance is able to weaken the influence of pressure and opportunity on financial distress, while good corporate governance is not able to moderate the effect of rationalization on financial distress.
Keywords: Financial Distress; Fraud Triangle; Good Corporate Governance.
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References
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Agustia, D. (2013). Pengaruh Faktor Good Corporate Governance, Free Cash Flow, dan Leverage Terhadap Manajemen Laba. Jurnal Akuntansi Dan Keuangan, 15(1), 27–42. https://doi.org/10.9744/jak.15.1.27-42
Andypratama, L. W., & Mustamu, R. H. (2013). Penerapan Prinsip-Prinsip Good Corporate Governance Pada Perusahaan Keluarga: Studi Deskriptif Pada Distributor Makanan. Jurnal Manajemen Bisnis, 1(1), 1–11.
Babatunde Onakoya, A., & Olotu, A. E. (2017). Bankruptcy and Insolvency: An Exploration of Relevant Theories. International Journal of Economics and Financial Issues, 7(3), 706–712. http:www.econjournals.com
Beaver, W. H., Correia, M., & McNichols, M. F. (2010). Financial Statement Analysis and the Prediction of Financial Distress, Foundation and Trends in Accounting. Foundation and Trends in Accounting, 5(2), 99–173. http://dx.doi.org/10.1561/1400000018
Chairunesia, W., Sutra, P. R., & Wahyudi, S. M. (2018). Pengaruh Good Corporate Governance Dan Financial Distress Terhadap Manajemen Laba Pada Perusahaan Indonesia Yang Masuk Dalam Asean Corporate Governance Scorecard. Jurnal Profita, 11(2), 232. https://doi.org/10.22441/profita. 2018.v11.02.006
Clawson, M. (2013). The Federal Lands Revisited. The Federal Lands Revisited, September 1968, 1–302. https://doi.org/10.4324/9781315064277
Diaz, R. (2008). Return on Assets [ROA]. Encyclopedia of Finance, 14(02), 233–233. https://doi.org/10.1007/0-387-26336-5_1736
Imam Ghozali. (2016). Aplikasi Analisis Multivariate dengan Program IBM SPSS19. Badan Penerbit Universitas Diponegoro.
Kurniawan, A. (2017). Pengaruh Manajemen Laba Terhadap Financial Distress Melalui Terjadinya Fraud. Jurnal Akuntansi, 6(2), 152–166. https://jurnal. kwikkiangie.ac.id/index.php/JA/article/view/378
Sekarwulan, W. (2021). Pengaruh Fraud Triangle Terhadap Financial Distress dengan Good Corporate Governance Sebagai Variabel Moderasi. Jurnal Ekonomi Dan Akuntansi, 1(2).
Sihombing, K. (2016). Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud : Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (bei) Tahun 2013-2015. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 6(3), 1–22. https://doi.org/10.6007/IJARAF MS/v5-3/1823
Skousen, C. J., Smith, K. R., & Wright, C. J. (2011). Detecting and Predicting Financial Statement Fraud: The Effectiveness of the Fraud Triangle and SAS No. 99. SSRN Electronic Journal, 99. https://doi.org/10.2139/ssrn.1295494
Supatminingsih, S., & Wicaksono, M. (2017). Pengaruh Corporate Governance Terhadap Pengungkapan Lingkungan Perusahaan Bersertifikasi Iso-14001 Di Indonesia. Jurnal Akuntansi Dan Pajak, 17(01). https://doi.org/10.29040/jap. v17i01.54
Susiana, & Herawaty, A. (2007). Analisis Pengaruh Independensi, Mekanisme Corporate Governance, dan Kualitas Audit Terhadap Integritas Laporan Keuangan. Simposium Nasional Akuntasi X, 1–31.
Taco, C., & Ilat, V. (2016). Pengaruh Earning Power, Komisaris Independen, Dewan Direksi, Komite Audit dan Ukuran Perusahaan Terhadap manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia. Jurnal Emba: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 4(4), 873–884.
Yudha, A., & Fuad. (2014). Analisis Pengaruh Penerapan Mekanisme Corporate Governance Terhadap Kemungkinan Perusahaan Mengalami Kondisi Financial Distress. Diponegoro Journal of Accounting, 3(4), 1–12.
Published
2022-07-26
How to Cite
BUDHIYASA, Putu; BADERA, I Dewa Nyoman.
Fraud Triangle dan Finansial Distress dengan Good Corporate Governance sebagai Variabel Moderating.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 7, p. 1728-1742, july 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/87265>. Date accessed: 24 apr. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i07.p05.
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