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

Author

Listed:
  • Supriatiningsih
  • Muhamad Taqi
  • Lia Uzliawati
  • Munawar Muchlish

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.

Suggested Citation

  • Supriatiningsih & Muhamad Taqi & Lia Uzliawati & Munawar Muchlish, 2024. "Determinants of the Triangle Model on Fraud Financial Reporting with Institutional Ownership as a Moderation Variable," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 75-89.
    • Handle: RePEc:bas:econst:y:2024:i:4:p:75-89
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    File URL: https://www.iki.bas.bg/Journals/EconomicStudies/2024/2024-4/06_Supriatiningsih.pdf
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    References listed on IDEAS

    as
    1. Nawang Kalbuana & Kusiyah Kusiyah & Supriatiningsih Supriatiningsih & Roy Budiharjo & Triyani Budyastuti & Rusdiyanto Rusdiyanto, 2022. "Effect of profitability, audit committee, company size, activity, and board of directors on sustainability," Cogent Business & Management, Taylor & Francis Journals, vol. 9(1), pages 2129354-212, December.
    2. Nawang Kalbuana & Muhamad Taqi & Lia Uzliawati & Dadan Ramdhani, 2023. "CEO narcissism, corporate governance, financial distress, and company size on corporate tax avoidance," Cogent Business & Management, Taylor & Francis Journals, vol. 10(1), pages 2167550-216, December.
    3. Nawang Kalbuana & Muhamad Taqi & Lia Uzliawati & Dadan Ramdhani, 2022. "The Effect of Profitability, Board Size, Woman on Boards, and Political Connection on Financial Distress Conditions," Cogent Business & Management, Taylor & Francis Journals, vol. 9(1), pages 2142997-214, December.
    4. Christopher J. Skousen & Kevin R. Smith & Charlotte J. Wright, 2009. "Detecting and predicting financial statement fraud: The effectiveness of the fraud triangle and SAS No. 99," Advances in Financial Economics, in: Corporate Governance and Firm Performance, pages 53-81, Emerald Group Publishing Limited.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G02 - Financial Economics - - General - - - Behavioral Finance: Underlying Principles
    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • Z1 - Other Special Topics - - Cultural Economics

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