Determinants of the Triangle Model on Fraud Financial Reporting with Institutional Ownership as a Moderation Variable

Supriatiningsih, Muhamad Taqi, Lia Uzliawati and Munawar Muchlish

Economic Studies journal, 2024, issue 4, 75-89

Abstract: The goal of this study is to use the triangle theory to investigate the characteristics that support fraudulent financial reporting. In this study, the dependent variable is false financial reporting, and the independent variables are pressure, which is a proxy for personal financial need and opportunity, which is a proxy for industrial nature, rationalization, and institutional ownership. Because they include numerous units and time periods, the data used fall under the time series and cross sections category. 17 businesses that are included in the 2017-2021 Sri Kehati stock index serve as the sample. The findings demonstrated that Personal Financial Need (OSHIP) had a negative and significant impact on fraudulent financial reporting, whereas the Nature of Industry (REV) had no impact.

JEL-codes: G02 G32 G34 M1 Z1 (search for similar items in EconPapers)
Date: 2024
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