The Influence of Fraud Triangle on Financial Distress with Good Corporate Governance as Moderating Variable
DOI:
https://doi.org/10.47776/mizania.v1i2.246Keywords:
Fraud Triangle, Good Corporate Governance, Financial DistressAbstract
This study aims to obtain empirical evidence of the effect of triangle fraud
on financial distress with good corporate governance as a moderating variable.
The research sample is a manufacturing company that is listed on the Indonesia
Stock Exchange and publishes audited financial statements and annual reports for
the 2015-2017 research period. Sampling is done using purposive sampling. The
sampling method uses secondary data taken from financial reports and annual
reports. Data were analyzed using IBM SPSS 25. The results showed that
pressure has a positive effect on financial distress, opportunity has a positive
effect on financial distress, good corporate governance has a negative effect on
financial distress, good corporate governance weakens the negative influence of
pressure on financial distress, good corporate governance weakens the influence
negative opportunity to financial distress, while rasionalization and
rationalization moderated by good corporate governance have no influence on
financial distress..
References
Daftar Pustaka
Abbas, Ahmad. 2017. Earnings Fraud and Financial Stability. Asia Pasific Fraud Journal. Vol. 2. No. 1.
ACFE. 2016. Report to The Nation on Occupational Fraud and Abuse. Association of Certified Fraud Examiners.
Abbadi, Sinan S., Qutaiba F. Hijazi, Ayat S. Al-Rahahleh (2016). Corporate Governance Quality and Earnings Management: Evidence from Jordan. Australasian Accounting, Business and Finance Journal, 1-24.
Abdullah, S.N.. 2006. “ Board Structure and Ownership in Malaysia : The Case of
Distress Listed Companiesâ€, Corporate Governance Bradford, Vol 6, Iss.5, P582.
Agustia, Dian. 2013. “Pengaruh Faktor Good Corporate Governance, Free Cash Flow dan Leverage Terhadap Manajemen Labaâ€. Jurnal Akuntansi dan Keuangan Vol. 15, No.1, Mei 2013, hlm. 27-42.
AICPA, SAS No.99. 2002. Consideration of Fraud in a Financial Statement Audit. New York: AICPA.
Albrecht, W.S., Albrecht, C.C., Albrecht, C.O., 2006, Fraud Examination 2nd edition, South-Western, a division of Thomson Learning.
Alhamra, Insan Thariq dan Hermiyetti. 2016. “Analisis Pengaruh Good Corporate
Governance dan Tingkat Profitabilitas Terhadap Pengungkapan Informasi
Akuntansiâ€. Prosiding Seminar Nasional INDOCOMPAC. Hal.444-463.
Altman, E. I. 2000. Predicting financial distress of companies: Revisiting the Zscore and Zeta® Models. Journal of Banking & Finance, 1.
Altman, Edward I., Malgorzata Iwanic-Drozdowska., Erkki K. Laitinen, Arto Suvas.
2017. Financial Distress Prediction in an International Context: A Review and
Empirical Analysis of Altman’s Z-Score Model. Journal of International Financial Management & Accounting, 28:2.
Altman, E.I (1968). Financial Ratio Discriminan Analysis and The Prediction of
Corporate Bankruptcy. Journal of finance, Vol XXIII, No. 4, Sept.
Altman, Edward I and J. Spivack (1983), Predicting Bankruptcy: The Value Line Relative Financial Strength System vs. The Zeta Bankruptcy Classification Approach, Financial Analysis Journal.
Altman, Edward I, R. Haldeman and P. Narayanan (1977). Zeta® Analysis: A New Model for Bankruptcy Classification, Journal of Banking and Finance, pp. 29-54, June
Andypratama, Lukas William., Ronny H. Mustamu. (2013). Penerapan Prinsip Good Corporate Governance Pada Perusahaan Keluarga: Studi Deskriptif Pada Distributor Makanan. Vol. 1, No. 1. Retrieved from AGORA.
Antonia, Edgina. 2008. “Analisis Pengaruh Reputasi Auditor, Proporsi Dewan
Komisaris Independen,Leverage, Kepemilikan Manajerial dan ProporsiKomite Audit Independen Terhadap Manajemen Laba.Tesis.Semarang : Universitas Diponegoro.
Aprilia, Regina. 2017. Pengaruh Financial Stability, Personal Financial Need, Ineffevtive Monitoring, Change In Auditor dan Change In Director Terhadap Financial Statetement Dalam Perspektif Fraud Diamond. JOM Fekon Vol. 4 No. 1.
Barnhart, Scott W. Stuart Rosenstein. 1998. Board composition, managerial
ownership, and firm performance: An empirical analysis. The Financial Review. 33 (November).(4).1-16.
Beaver, W.H, Maria Correia, Maureen F. McNichols. 2011. Financial Statement Analysis and The Prediction Financial Distress. Foundations and Trends in Accounting, Vol. V No.2.
Bell, A.C, 2008, “Ratio Red Flags for Fraudâ€, Journal of Forensic Accounting
(December), http://www.alexiscbell.com/.
Bougie dan Sekaran. (2013). Edisi 5, Research Methods for Business: A skill Building Approach. New York: John wiley@Sons.
Brigham, Eugene F., Philip R. Daves (2006). Intermediate Financial Management (12th ed.). USA: Thompson-South Western.
Charles W.Mulford, Eugene E.Comiskey. 2002. The Financial Numbers Game.
Cambridge : Jhon Wiley & Sons Inc.
Cressey, D. (1953). Other people’s money, dalam: “Detecting and Predicting Financial
Statement Fraud: The Effectiveness of The Fraud Triangle andSAS No. 99, Skousen. 2009. Journal of Corporate Governance and Firm Performance. Vol. 13 h. 53-81.
Cressey, D. R. (1953). Other People’s Money. Montclair, NJ: Patterson Smith, pp.1- 300.
Chairunesia, Wieta, Putri Renalita Sutra, Sely Megawati Wahyudi. 2018. Pengaruh Good Corporate Governance dan Financial Distress Terhadap Manajemen Laba Pada Perusahaan Indonesia Yang Masuk Dalam ASEAN Corporate Governance Scorecard. Provita: Komunikasi Ilmiah Akuntansi dan Perpajakan. Vol. 11 No. 2.
Daniri, Mas Achmad., Angela Indirawati Simatupang. 2008. Rekayasa Pelaporan
Keuangan: Isu Akuntansi Atau Governance? Jakarta: Bisnis Indonesia, Edisi: 20 April 2008.
Diaz, R. dan Jufrizen. (2014). Pengaruh return on assets (ROA) dan return on equity
(ROE) terhadap earning per share (EPS) pada perusahaan asuransi yang terdaftar di Bursa Efek Indonesia. Jurnal Manajemen & Bisnis, 14(2), 129.
Darsono dan Ashari. 2010. Pedoman Praktis Memahami Laporan Keuangan. Penerbit Andi. Yogyakarta.
Djaafara, Rizal A. 2005. Bank Indonesia Mencabut Izin Usaha PT. Bank Global
International Tbk. https://www.bi.go.id/id/ruang media/siaranpers/Pages/sp%20070605.aspx. Biro Hubungan Masyarakat.
Elloumi, Fathi and Jean-Pierre Gueyie, 2001. Financial Distress and Corporate
Governance:an Empirical Analysis. CorporateGovernance. Bedford: 1(1): 15-23.
FCGI. 2001. Corporate Governance: Tata Kelola Perusahaan. Edisi ketiga, Jakarta.
Fuad, Dian Sastriana. 2013. Pengaruh Corporate Governance dan Firm Size terhadap Perusahaan yang Mengalami Kesulitan Keuangan (Financial Distress). Diponegoro Journal of Accounting Vol. 2. No. 3
Fuad, Andhika Yudha. 2014. Analisis Pengaruh Penerapan Mekanisme Corporate
Governance Terhadap Kemungkinan Perusahaan Mengalami Kondisi Financial Distress. Diponegoro Journal Of Accounting. Vol 3 No. 4: 1-12
Ghozali, I. 2016. Aplikasi Analisis Multivariat Dengan Program SPSS edisi 8.Semarang: Badan Penerbit Universitas Diponegoro.
Gunawijaya, Ignasia Nathania Astria. 2015. Pengaruh Karakteristik Komite Audit, Independensi Dewan Komisaris, Reputasi Auditor Terhadap Financial Distress. Jurnal Akuntansi Bisnis. Vol. XIV N0. 27 September 2015.
Helena, Savera dan Muhammad Saifi. 2018. Pengaruh Corporate Governance Terhadap Financial Distress. Jurnal Administrasi Bisnis. Vol 60 No. 2: 143-152.
Hermawan, M. S., J. Tirok dan D. S. Dawis. 2010. The Degree Of Company
Vulnerability Using Altman Model : A Survey of Public Listed Companies in Indonesia, Journal of Applied Finance and Accounting.
Iqbal, Muhammad, Murtanto. 2016. Analisa Pengaruh Faktor-Faktor Fraud Triangle Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Property dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia. Seminar Nasional Cendekiawan.
Jensen dan Meckling. 1976. Theory of the Firm : Managerial Behavior, Agency Costs
and Ownership Structure. Journal of Financial Economics, Vol. 3 No. 4. pp. 305 – 360.
Johnson, William C., Wenjuan Xie, Sangho Yi. 2014. Corporate fraud and the value of reputations in the product market. Journal of Corporate Finance 25: 16-39.
Kartikasari, Rima Novi, Gugus Irianto. 2010. Penerapan Model Beneish (1999) Dan Model Altman (2000) Dalam Pendeteksian Kecurangan Laporan Keuangan. Jurnal Akuntansi Multiparadigma, Vol. 1 No. 2.
Klein, A. 2006. Audit Committee, Board of Directors Characteristics and earnings
Management. Journal of Accounting and Economics 33, Hal. 375-400.
Koch, Adam S. 2002. Financial Distress and The Credibility of Management
Earnings Forecast. The Lahore Journal of Economics. Vol. 18 No. 1: 81–92
Kurniawan, Arief. 2017. Pengaruh Manajemen Laba Terhadap Financial Distress Melalui Terjadinya Fraud. Jurnal Akuntansi. Vol. 6 No. 2.
Kurniawan, Rivan. 2018. Studi Kasus Enron Corporatin: Bisakah Laporan Keuangan Dimanipulasi. https://www.finansialku.com/enron corporation-manipulasi laporankeuangan/.
Manzaneque, Montserrat and Alba Maria Priegno. 2016.Corporate Governance Effect on Financial Distress Likelihood: Evidence From Spain. Spanish Accounting Review. Vol 19 No. 1: 111-121.
Mudrajad, Kuncoro. 2004. Metode Kuantitatif : Teori dan Aplikasi untuk Bisnis dan
Ekonomi. Yogyakarta : UPP AMP YKPN.
Mulford, Charless W, Eugene E. Comiskey. 2002. Deteksi Kecurangan Akuntansi. The Financial Numbers Game, Terjemahan Aurolla S. Harahap, dan Yudith D. Anggraeni. Jakarta. Penerbit PPM, 2010.
Onakoya, Adegbemi Babatunde, Ayooluwa Eunice Olotu. 2017. Bankruptcy and
Insolvency: An Exploration of Relevant Theories. Vol 7 No. 3. 706-712.
Organization for Economic Cooperation and Development. 2004. OECD Principles of Corporate Governance 2004. The OECD Paris.
Platt, Harlan and Marjorie B. Platt. (2002). Predicting corporate financial distress :
reflecions on choice-based sample bias. Journal of Economics and Finance, Vol. 26. Number 2.p.184-99.
Perols, Johan, L, Barbara A Lougee. 2011. The Relation Between Earnings Management and Financial Statement Fraud. Advances in Accounting incorporating Advances in International Accounting, 27, 39–53.
Prabaningrat, I. G. A. A., A. A. GP. Widanaputra. 2015. Pengaruh Good Corporate Governance Dan Konservatisme Akuntansi Pada Manajemen Laba. E–Jurnal Akuntansi Universitas Udayana Vol. 10 No. 3
Priyanto, Duwi. 2013. Mandiri Belajar Analisis Data dengan SPSS. Yogyakarta.
Mediakom.
Putri, I G. A. E. P., Sulindawati, Ni Luh Gede E. & Atmadja, A. T. (2017). Pengaruh financial target dan ineffective monitoring terhadap terjadinya fraud: Studi kasus pada koperasi serba usaha dana Pertiwi Seririt, Kecamatan Seririt, Kabupaten Buleleng, Provinsi Bali. Jurnal Akuntansi Program S1, 7 (1).
Putriasih, K. Herawati, Ni Ny. T. & Wahyuni, M. A. (2016). Analisis fraud diamond
dalam mendeteksi financial statement fraud: Studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013–2015. Jurnal
Akuntansi Program S1, 6(3).
Rahardjo, Shiddiq Nur, Kennedy Samuel Sihombing. 2014. Analisis Fraud Diamond Dalam Mendeteksi Financial Statement. Diponegoro Journal Of Accounting. Vol 3 No. 2: 2337-3806
Rosner, Rebecca L. 2003. Earnings Manipulation in Failing Firms Contemporary
Accounting Research, Vol. 20, No. 2., pp.361-408.
Santoso, Agung Budi. 2018. Kronologi Lengkap Sariwangi Pailit, Mengenang Puncak Kejayaan Teh Celup Hingga Berakhir Tragis
http://style.tribunnews.com/2018/10/18/kronologi-lengkap-sariwangi pailitmengenang-puncak-kejayaan-teh-celup-hingga-berakhir-tragis.
Santoso, S. (2015). SPSS20 Pengolahan Data Statistik di Era Informasi, Jakarta, PT.
Alex Media Komputindo, Kelompok Gramedia.
Scott, William R. 2015. Financial Accounting Theory. Pearson. Seventh Edition.
Shleifer, Andrei, Vishny R. W. 1997. “A Survey of Corporate Governanceâ€. The Journal of Finance. June, Vol.52.
Skousen, C. J., K. R. Smith, dan C. J. Wright. 2009. Detecting and Predecting Financial Statement Fraud: The Effectiveness of The Fraud Triangle and SAS No. 99. Corporate Governance and Firm Performance Advances in Financial Economics, Vol. 13, h. 53-81.
Sugiyono. 2014. Metode penelitian kuantitatif, kualitatif dan kombinasi (mixed methods). Bandung: Alfabeta.
Supatminingsih, Sri, Monot Wicaksono. (2016) Pengaruh Corporate Governance
Terhadap Pengungkapan Lingkungan Perusahaan Bersertifikat ISO-14001 di Indonesia. Jurnal Akuntansi dan Pajak. Vol. 17 No. 01, Juli 2016.
Summers, Scott L. Sweeney John T. 1998. “Fraudulently Misstated Financial Statements and Insider Trading: An Empirical Analysisâ€. The Accounting Review Volume 73 No. 1 hal. 131-146.
Survai Fraud Indonesia. 2017. Survai Fraud Indonesia 2016. Jakarta: ACFE
Indonesia Chapter.
Tuanakotta, Theodorus M. 2016. Akuntansi Forensik & Audit Investigatif. Penerbit Salemba Empat. Edisi 2.
Taco, Clarissa, Ventje Ilat. (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. Vol. 4 No. 4 Desember 2016, Hal. 873-884.
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Abbas, Ahmad. 2017. Earnings Fraud and Financial Stability. Asia Pasific Fraud Journal. Vol. 2. No. 1.
ACFE. 2016. Report to The Nation on Occupational Fraud and Abuse. Association of Certified Fraud Examiners.
Abbadi, Sinan S., Qutaiba F. Hijazi, Ayat S. Al-Rahahleh (2016). Corporate Governance Quality and Earnings Management: Evidence from Jordan. Australasian Accounting, Business and Finance Journal, 1-24.
Abdullah, S.N.. 2006. “ Board Structure and Ownership in Malaysia : The Case of
Distress Listed Companiesâ€, Corporate Governance Bradford, Vol 6, Iss.5, P582.
Agustia, Dian. 2013. “Pengaruh Faktor Good Corporate Governance, Free Cash Flow dan Leverage Terhadap Manajemen Labaâ€. Jurnal Akuntansi dan Keuangan Vol. 15, No.1, Mei 2013, hlm. 27-42.
AICPA, SAS No.99. 2002. Consideration of Fraud in a Financial Statement Audit. New York: AICPA.
Albrecht, W.S., Albrecht, C.C., Albrecht, C.O., 2006, Fraud Examination 2nd edition, South-Western, a division of Thomson Learning.
Alhamra, Insan Thariq dan Hermiyetti. 2016. “Analisis Pengaruh Good Corporate
Governance dan Tingkat Profitabilitas Terhadap Pengungkapan Informasi
Akuntansiâ€. Prosiding Seminar Nasional INDOCOMPAC. Hal.444-463.
Altman, E. I. 2000. Predicting financial distress of companies: Revisiting the Zscore and Zeta® Models. Journal of Banking & Finance, 1.
Altman, Edward I., Malgorzata Iwanic-Drozdowska., Erkki K. Laitinen, Arto Suvas.
2017. Financial Distress Prediction in an International Context: A Review and
Empirical Analysis of Altman’s Z-Score Model. Journal of International Financial Management & Accounting, 28:2.
Altman, E.I (1968). Financial Ratio Discriminan Analysis and The Prediction of
Corporate Bankruptcy. Journal of finance, Vol XXIII, No. 4, Sept.
Altman, Edward I and J. Spivack (1983), Predicting Bankruptcy: The Value Line Relative Financial Strength System vs. The Zeta Bankruptcy Classification Approach, Financial Analysis Journal.
Altman, Edward I, R. Haldeman and P. Narayanan (1977). Zeta® Analysis: A New Model for Bankruptcy Classification, Journal of Banking and Finance, pp. 29-54, June
Andypratama, Lukas William., Ronny H. Mustamu. (2013). Penerapan Prinsip Good Corporate Governance Pada Perusahaan Keluarga: Studi Deskriptif Pada Distributor Makanan. Vol. 1, No. 1. Retrieved from AGORA.
Antonia, Edgina. 2008. “Analisis Pengaruh Reputasi Auditor, Proporsi Dewan
Komisaris Independen,Leverage, Kepemilikan Manajerial dan ProporsiKomite Audit Independen Terhadap Manajemen Laba.Tesis.Semarang : Universitas Diponegoro.
Aprilia, Regina. 2017. Pengaruh Financial Stability, Personal Financial Need, Ineffevtive Monitoring, Change In Auditor dan Change In Director Terhadap Financial Statetement Dalam Perspektif Fraud Diamond. JOM Fekon Vol. 4 No. 1.
Barnhart, Scott W. Stuart Rosenstein. 1998. Board composition, managerial
ownership, and firm performance: An empirical analysis. The Financial Review. 33 (November).(4).1-16.
Beaver, W.H, Maria Correia, Maureen F. McNichols. 2011. Financial Statement Analysis and The Prediction Financial Distress. Foundations and Trends in Accounting, Vol. V No.2.
Bell, A.C, 2008, “Ratio Red Flags for Fraudâ€, Journal of Forensic Accounting
(December), http://www.alexiscbell.com/.
Bougie dan Sekaran. (2013). Edisi 5, Research Methods for Business: A skill Building Approach. New York: John wiley@Sons.
Brigham, Eugene F., Philip R. Daves (2006). Intermediate Financial Management (12th ed.). USA: Thompson-South Western.
Charles W.Mulford, Eugene E.Comiskey. 2002. The Financial Numbers Game.
Cambridge : Jhon Wiley & Sons Inc.
Cressey, D. (1953). Other people’s money, dalam: “Detecting and Predicting Financial
Statement Fraud: The Effectiveness of The Fraud Triangle andSAS No. 99, Skousen. 2009. Journal of Corporate Governance and Firm Performance. Vol. 13 h. 53-81.
Cressey, D. R. (1953). Other People’s Money. Montclair, NJ: Patterson Smith, pp.1- 300.
Chairunesia, Wieta, Putri Renalita Sutra, Sely Megawati Wahyudi. 2018. Pengaruh Good Corporate Governance dan Financial Distress Terhadap Manajemen Laba Pada Perusahaan Indonesia Yang Masuk Dalam ASEAN Corporate Governance Scorecard. Provita: Komunikasi Ilmiah Akuntansi dan Perpajakan. Vol. 11 No. 2.
Daniri, Mas Achmad., Angela Indirawati Simatupang. 2008. Rekayasa Pelaporan
Keuangan: Isu Akuntansi Atau Governance? Jakarta: Bisnis Indonesia, Edisi: 20 April 2008.
Diaz, R. dan Jufrizen. (2014). Pengaruh return on assets (ROA) dan return on equity
(ROE) terhadap earning per share (EPS) pada perusahaan asuransi yang terdaftar di Bursa Efek Indonesia. Jurnal Manajemen & Bisnis, 14(2), 129.
Darsono dan Ashari. 2010. Pedoman Praktis Memahami Laporan Keuangan. Penerbit Andi. Yogyakarta.
Djaafara, Rizal A. 2005. Bank Indonesia Mencabut Izin Usaha PT. Bank Global
International Tbk. https://www.bi.go.id/id/ruang media/siaranpers/Pages/sp%20070605.aspx. Biro Hubungan Masyarakat.
Elloumi, Fathi and Jean-Pierre Gueyie, 2001. Financial Distress and Corporate
Governance:an Empirical Analysis. CorporateGovernance. Bedford: 1(1): 15-23.
FCGI. 2001. Corporate Governance: Tata Kelola Perusahaan. Edisi ketiga, Jakarta.
Fuad, Dian Sastriana. 2013. Pengaruh Corporate Governance dan Firm Size terhadap Perusahaan yang Mengalami Kesulitan Keuangan (Financial Distress). Diponegoro Journal of Accounting Vol. 2. No. 3
Fuad, Andhika Yudha. 2014. Analisis Pengaruh Penerapan Mekanisme Corporate
Governance Terhadap Kemungkinan Perusahaan Mengalami Kondisi Financial Distress. Diponegoro Journal Of Accounting. Vol 3 No. 4: 1-12
Ghozali, I. 2016. Aplikasi Analisis Multivariat Dengan Program SPSS edisi 8.Semarang: Badan Penerbit Universitas Diponegoro.
Gunawijaya, Ignasia Nathania Astria. 2015. Pengaruh Karakteristik Komite Audit, Independensi Dewan Komisaris, Reputasi Auditor Terhadap Financial Distress. Jurnal Akuntansi Bisnis. Vol. XIV N0. 27 September 2015.
Helena, Savera dan Muhammad Saifi. 2018. Pengaruh Corporate Governance Terhadap Financial Distress. Jurnal Administrasi Bisnis. Vol 60 No. 2: 143-152.
Hermawan, M. S., J. Tirok dan D. S. Dawis. 2010. The Degree Of Company
Vulnerability Using Altman Model : A Survey of Public Listed Companies in Indonesia, Journal of Applied Finance and Accounting.
Iqbal, Muhammad, Murtanto. 2016. Analisa Pengaruh Faktor-Faktor Fraud Triangle Terhadap Kecurangan Laporan Keuangan Pada Perusahaan Property dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia. Seminar Nasional Cendekiawan.
Jensen dan Meckling. 1976. Theory of the Firm : Managerial Behavior, Agency Costs
and Ownership Structure. Journal of Financial Economics, Vol. 3 No. 4. pp. 305 – 360.
Johnson, William C., Wenjuan Xie, Sangho Yi. 2014. Corporate fraud and the value of reputations in the product market. Journal of Corporate Finance 25: 16-39.
Kartikasari, Rima Novi, Gugus Irianto. 2010. Penerapan Model Beneish (1999) Dan Model Altman (2000) Dalam Pendeteksian Kecurangan Laporan Keuangan. Jurnal Akuntansi Multiparadigma, Vol. 1 No. 2.
Klein, A. 2006. Audit Committee, Board of Directors Characteristics and earnings
Management. Journal of Accounting and Economics 33, Hal. 375-400.
Koch, Adam S. 2002. Financial Distress and The Credibility of Management
Earnings Forecast. The Lahore Journal of Economics. Vol. 18 No. 1: 81–92
Kurniawan, Arief. 2017. Pengaruh Manajemen Laba Terhadap Financial Distress Melalui Terjadinya Fraud. Jurnal Akuntansi. Vol. 6 No. 2.
Kurniawan, Rivan. 2018. Studi Kasus Enron Corporatin: Bisakah Laporan Keuangan Dimanipulasi. https://www.finansialku.com/enron corporation-manipulasi laporankeuangan/.
Manzaneque, Montserrat and Alba Maria Priegno. 2016.Corporate Governance Effect on Financial Distress Likelihood: Evidence From Spain. Spanish Accounting Review. Vol 19 No. 1: 111-121.
Mudrajad, Kuncoro. 2004. Metode Kuantitatif : Teori dan Aplikasi untuk Bisnis dan
Ekonomi. Yogyakarta : UPP AMP YKPN.
Mulford, Charless W, Eugene E. Comiskey. 2002. Deteksi Kecurangan Akuntansi. The Financial Numbers Game, Terjemahan Aurolla S. Harahap, dan Yudith D. Anggraeni. Jakarta. Penerbit PPM, 2010.
Onakoya, Adegbemi Babatunde, Ayooluwa Eunice Olotu. 2017. Bankruptcy and
Insolvency: An Exploration of Relevant Theories. Vol 7 No. 3. 706-712.
Organization for Economic Cooperation and Development. 2004. OECD Principles of Corporate Governance 2004. The OECD Paris.
Platt, Harlan and Marjorie B. Platt. (2002). Predicting corporate financial distress :
reflecions on choice-based sample bias. Journal of Economics and Finance, Vol. 26. Number 2.p.184-99.
Perols, Johan, L, Barbara A Lougee. 2011. The Relation Between Earnings Management and Financial Statement Fraud. Advances in Accounting incorporating Advances in International Accounting, 27, 39–53.
Prabaningrat, I. G. A. A., A. A. GP. Widanaputra. 2015. Pengaruh Good Corporate Governance Dan Konservatisme Akuntansi Pada Manajemen Laba. E–Jurnal Akuntansi Universitas Udayana Vol. 10 No. 3
Priyanto, Duwi. 2013. Mandiri Belajar Analisis Data dengan SPSS. Yogyakarta.
Mediakom.
Putri, I G. A. E. P., Sulindawati, Ni Luh Gede E. & Atmadja, A. T. (2017). Pengaruh financial target dan ineffective monitoring terhadap terjadinya fraud: Studi kasus pada koperasi serba usaha dana Pertiwi Seririt, Kecamatan Seririt, Kabupaten Buleleng, Provinsi Bali. Jurnal Akuntansi Program S1, 7 (1).
Putriasih, K. Herawati, Ni Ny. T. & Wahyuni, M. A. (2016). Analisis fraud diamond
dalam mendeteksi financial statement fraud: Studi empiris pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013–2015. Jurnal
Akuntansi Program S1, 6(3).
Rahardjo, Shiddiq Nur, Kennedy Samuel Sihombing. 2014. Analisis Fraud Diamond Dalam Mendeteksi Financial Statement. Diponegoro Journal Of Accounting. Vol 3 No. 2: 2337-3806
Rosner, Rebecca L. 2003. Earnings Manipulation in Failing Firms Contemporary
Accounting Research, Vol. 20, No. 2., pp.361-408.
Santoso, Agung Budi. 2018. Kronologi Lengkap Sariwangi Pailit, Mengenang Puncak Kejayaan Teh Celup Hingga Berakhir Tragis
http://style.tribunnews.com/2018/10/18/kronologi-lengkap-sariwangi pailitmengenang-puncak-kejayaan-teh-celup-hingga-berakhir-tragis.
Santoso, S. (2015). SPSS20 Pengolahan Data Statistik di Era Informasi, Jakarta, PT.
Alex Media Komputindo, Kelompok Gramedia.
Scott, William R. 2015. Financial Accounting Theory. Pearson. Seventh Edition.
Shleifer, Andrei, Vishny R. W. 1997. “A Survey of Corporate Governanceâ€. The Journal of Finance. June, Vol.52.
Skousen, C. J., K. R. Smith, dan C. J. Wright. 2009. Detecting and Predecting Financial Statement Fraud: The Effectiveness of The Fraud Triangle and SAS No. 99. Corporate Governance and Firm Performance Advances in Financial Economics, Vol. 13, h. 53-81.
Sugiyono. 2014. Metode penelitian kuantitatif, kualitatif dan kombinasi (mixed methods). Bandung: Alfabeta.
Supatminingsih, Sri, Monot Wicaksono. (2016) Pengaruh Corporate Governance
Terhadap Pengungkapan Lingkungan Perusahaan Bersertifikat ISO-14001 di Indonesia. Jurnal Akuntansi dan Pajak. Vol. 17 No. 01, Juli 2016.
Summers, Scott L. Sweeney John T. 1998. “Fraudulently Misstated Financial Statements and Insider Trading: An Empirical Analysisâ€. The Accounting Review Volume 73 No. 1 hal. 131-146.
Survai Fraud Indonesia. 2017. Survai Fraud Indonesia 2016. Jakarta: ACFE
Indonesia Chapter.
Tuanakotta, Theodorus M. 2016. Akuntansi Forensik & Audit Investigatif. Penerbit Salemba Empat. Edisi 2.
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Published
2021-09-24
How to Cite
Sekawulan, W., & Umar, H. (2021). The Influence of Fraud Triangle on Financial Distress with Good Corporate Governance as Moderating Variable. MIZANIA: Jurnal Ekonomi Dan Akuntansi, 1(2), 85–104. https://doi.org/10.47776/mizania.v1i2.246
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