The Influence of Fraud Triangle on Financial Distress with Good Corporate Governance as Moderating Variable

  • Wening Sekawulan Universitas Trisakti
  • Haryono Umar Universitas Trisakti
Keywords: Fraud Triangle, Good Corporate Governance, Financial Distress

Abstract

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

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Published
2021-09-24
How to Cite
Sekawulan, W., & Umar, H. (2021, September 24). The Influence of Fraud Triangle on Financial Distress with Good Corporate Governance as Moderating Variable. MIZANIA: Jurnal Ekonomi Dan Akuntansi, 1(2), 85 - 104. Retrieved from https://journal.unusia.ac.id/index.php/MIZANIA/article/view/246