Kualitas Audit Sebagai Pemoderasi Pengaruh Fraud Triangle Terhadap Kecurangan Laporan Keuangan

Anita Primastiwi, Saeful Saeful

Sari


This study aims to determine the effect of fraud  triangle on fraudulent financial statement with audit quality as moderation. This study uses multiple regression analysis and Moderated Regression Analysis (MRA). The regression results found that the element of fraud triangle like pressure and rationalization has no significant effect on fraudulent financial statement, while opportunity has significant effeect on fraudulent financial and the moderation  of audit quality is not able to strengthen or weaken the effect of fraud triangle on fraudulent financial statement. The results of this study are expected to be a reference for further reserachers and users of other financial information in detecting fraud on the financial statements.

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Referensi


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