Fraud Triangle dan Finansial Distress dengan Good Corporate Governance sebagai Variabel Moderating

  • Putu Budhiyasa Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
  • I Dewa Nyoman Badera Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia

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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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: 14 nov. 2024. doi: https://doi.org/10.24843/EJA.2022.v32.i07.p05.
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