A STUDY OF FINANCIAL STABILITY, NATURE OF INDUSTRY AND RATIONALIZATION IN EARNING MANAGEMENT IN PERSPECTIVE OF THE TRIANGLE

  • Mahwiyah Mahwiyah Nahdlatul Ulama University of Surabaya
  • Endah Tri Wahyuningtyas Nahdlatul Ulama University of Surabaya
Keywords: Fraud Tringle, Financial statement fraud dan Earning Manangement

Abstract

This study aims to detect fraudulent financial statements based on fraud tringle analysis. Financial statement fraud in this study is proxied with earning management. The population of this study are property and real estate companies listed in Indonesia Stock Exchange Period 2010-2016. The sample selection was done by purposive sampling method and the research sample was 77 samples of the company. Hypothesis testing using multiple linear regression method.The result of this research stated that financial stability variable has significant value of 0,007 and nature of industry has significant value equal to 0,027 which states influence to finanacial statement fraud proxy with earning manangement, while rationalization variable has significant value equal to 0,176 which states that there is no influence to finanacial statement fraud.

Published
2019-03-10