Examining The Impact of Pressure and Opportunity on Financial Statement Fraud: Case Study Using the Beneish M-Score

• Author(s): Hidayat Darwis ; Supriatiningsih ; Nova Rini
• Paper ID: 1705896
• Page: 52-56
• Published Date: 03-06-2024
• Published In: Iconic Research And Engineering Journals
• Publisher: IRE Journals
• e-ISSN: 2456-8880
• Volume/Issue: Volume 7 Issue 12 June-2024

Abstract

The phenomenon of financial statement fraud from year to year is always interesting. Large companies do not rule out the possibility of financial statement fraud. The aim of the research is to empirically test the influence of the Triangle theory on financial report fraud. The independent variables are the Triangle theory factors, namely stimulus/pressure, opportunity and rationalization. The use of financial report data from companies that are members of Sri Kehati and listed on the Indonesia Stock Exchange in 2017-2021 is 13 companies with total data of 65. Data processing uses the Eviews12 application. From the results of hypothesis testing, financial statement fraud is not influenced by external pressure. Financial report fraud is influenced by ineffective monitoring and audit changes. Lack of effective internal control and monitoring can create opportunities for dishonest individuals to commit financial statement fraud

Keywords

Beneish M-Score, Fraud statement report, Pressure, Opportunity

Citations

IRE Journals:
Hidayat Darwis , Supriatiningsih , Nova Rini "Examining The Impact of Pressure and Opportunity on Financial Statement Fraud: Case Study Using the Beneish M-Score" Iconic Research And Engineering Journals Volume 7 Issue 12 2024 Page 52-56

IEEE:
Hidayat Darwis , Supriatiningsih , Nova Rini "Examining The Impact of Pressure and Opportunity on Financial Statement Fraud: Case Study Using the Beneish M-Score" Iconic Research And Engineering Journals, 7(12)