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Sampel ditentukan melalui purposive sampling, dengan data 21 perusahaan. Analisis menggunakan regresi logistik serta pengujian statistik deskriptif, uji variabel dalam persamaan, iteration history, Hosmer-Lemeshow, model summary, dan classification table. Hasil menunjukkan stabilitas keuangan berpengaruh positif signifikan, sedangkan efektivitas internal control dan auditor change berpengaruh positif namun tidak signifikan. Kontribusi variabel menjelaskan 14,3% variasi fraud.",{"@graph":51,"@context":106},[52,68,89],{"@type":53,"itemListElement":54},"BreadcrumbList",[55,59,62,65],{"item":56,"name":57,"@type":58,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":60,"name":10,"@type":58,"position":61},"https://docshare.wps.com/id/template/",2,{"item":63,"name":39,"@type":58,"position":64},"https://docshare.wps.com/id/template/umum/",3,{"item":66,"name":47,"@type":58,"position":67},"https://docshare.wps.com/id/template/effects-of-financial-stability-internal-control-effectiveness-and-auditor-change-fraud-triangle-on-financial-statement-fraud-abstract-and-introduction/235584/",4,{"url":66,"name":47,"@type":69,"image":70,"author":75,"headline":47,"publisher":78,"fileFormat":81,"inLanguage":45,"description":49,"dateModified":82,"datePublished":83,"encodingFormat":81,"isAccessibleForFree":84,"interactionStatistic":85},"DigitalDocument",{"url":71,"@type":72,"width":73,"height":74},"https://docshare.wps.com/thumbnails/effects-of-financial-stability-internal-control-effectiveness-and-auditor-change-fraud-triangle-on-financial-statement-fraud-abstract-and-introduction/235584.png","ImageObject",442,249,{"name":76,"@type":77},"\tWilliam","Person",{"url":56,"name":79,"@type":80},"DocShare","Organization","application/pdf","2026-09-22","2026-09-11",true,{"@type":86,"interactionType":87,"userInteractionCount":61},"InteractionCounter",{"@type":88},"ViewAction",{"@type":90,"mainEntity":91},"FAQPage",[92,98,102],{"name":93,"@type":94,"acceptedAnswer":95},"Penelitian ini menilai variabel apa saja terhadap financial statement fraud?","Question",{"text":96,"@type":97},"Penelitian menilai tiga variabel independen: financial stability, efektivitas internal control, dan auditor change, terhadap variabel dependen berupa financial statement fraud.","Answer",{"name":99,"@type":94,"acceptedAnswer":100},"Bagaimana metode penentuan sampel dan analisis yang digunakan?",{"text":101,"@type":97},"Sampel ditentukan menggunakan teknik purposive sampling, sedangkan analisis memakai regresi logistik dan rangkaian uji seperti statistik deskriptif, Hosmer-Lemeshow, model summary, serta classification table.",{"name":103,"@type":94,"acceptedAnswer":104},"Apa hasil utama pengaruh tiap variabel terhadap kecurangan laporan keuangan?",{"text":105,"@type":97},"Financial stability berpengaruh positif signifikan, sedangkan efektivitas internal control dan auditor change berpengaruh positif tetapi tidak signifikan terhadap financial statement fraud.","https://schema.org",{"og:url":66,"og:type":108,"og:title":47,"og:site_name":79,"og:description":49},"article",{"robots":110,"canonical":66},"index,follow",{"doc_id":112,"site_id":44},235584,1790093242,{"code":4,"msg":5,"data":115},{"doc_id":112,"user_id":116,"nickname":76,"user_avatar":117,"doc_module":9,"category_id":38,"category_name":39,"doc_title":47,"doc_description":49,"doc_content":118,"file_id":119,"file_url":120,"file_type":121,"file_size":122,"view_count":9,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":123,"language":124,"language_code":45,"site_id":44,"html_lang":45,"table_of_contents":125,"faqs":126,"seo_title":127,"seo_description":49,"update_tm":128,"read_time":129},5909887254083,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","PENGARUH FINANCIAL STABILITY, EFEKTIVITAS INTERNAL CONTROL, DAN AUDITOR CHANGE (FRAUD TRIANGLE) TERHADAP FINANCIAL STATEMENT  \nFRAUD  \nMayasari1, Niken Wulandari2  \n1Institut Bisnis dan Informatika Kosgoro 1957, Jakarta, Indonensia [nikenwulan1205@gmail.com](nikenwulan1205@gmail.com)  \nABSTRACT  \nThis study aims to find out the effects of financial stability, internal control effectiveness, and auditor change on financial statement fraud. Where in this research population are food sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2022. The method of determining the sample is done by purposive sampling technique. The data obtained for 21 companies from 2017 to 2020 was associated with 4 research variables, namely 3 independent variables: financial stability, internal control effectiveness, and auditor change and 1 dependent variable: financial statement fraud. The analysis in this study uses logistic regression analysis. In this study using descriptive statistical tests, variable in the equation tests, iteration history tests, Hosmer andLemeshow tests, model summary tests, and classification tables that will occur this study shares that (1) Financial stability has a significant positive effect on financial statement fraud . (2) The effectiveness of Internal Control has a positive but not significant effect on the Fraud Financial Statement variable. (3) Auditor Change has a positive but not significant effect on the Fraud Financial Statement variable. (4) What will happen from the sample summary test states that 14.3 percent of fraudulent financial reporting is influenced by the three research variables, while the remaining 85.7 percent is influenced by other variables not explained in this study.  \nKeywords : Fraud, Fraud Triangle, Financial Stability, Internal Control Effectiveness, Auditor Change, Financial Report Fraud  \nABSTRAK  \nPenelitian ini memiliki tujuan untuk megetahui efek dari financial stability, efektivitas internal control, serta auditor change terhadap financial statement fraud. Dimana dalam populasi penelitian ini ialah perusahaan manufaktur sub sector makanan yang terdaftar pada Bursa Efek Indonesia tahun 2017-2022. Metode penentuan sample dilakukan dengan teknik purposive sampling. Data yang diperoleh sebesar 21 perusahaan dengan waktu 2017-2020 dengan dihubungkan dengan 4 variable penelitian, yaitu 3 variable independent: financial stability, efektivitas internal control, dan auditor change dan 1 variable dependen: financial statement fraud. Analisis dalam penelitian ini memakai analisis regresi logistic. Pada penelitian ini menggunakan uji statistic deskriptive, uji variable in the equation, uji iteration history, uji tes hosmer serta lemeshow, uji model summary, serta table klasifikasi yang akan terjadi penelitian ini membagikanbahwa (1) Financial stability berpengaruh positif signifikan terhadap financial statement fraud. (2) Efektivitas Internal Control berpengaruh postif tetapi tidak signifikan terhadap variabel Financial Statement Fraud. (3) Auditor Change berpengaruh postif tetapi tidak signifikan terhadap variabel Financial Statement Fraud. (4) Yang akan terjadi dari uji contoh summary menyatakan 14,tiga persen kecurangan pelaporankeuangan ini di pengaruhi oleh ketiga variable penelitian, sedangkan sisanya 85,7persen dipengaruhi variable lain yang tidak dijelaskan pada penelitian ini.  \nKata Kunci : Kecurangan, Segitiga Kecurangan, Stabilitas Keuangan, Efektivitas Internal Control, Perubahan Auditor, Kecurangan Laporan Keuangan  \nISSN: 2775-9806 (cetak), ISSN: 2775-9814 (Online),  \nWebsite: [https://journal.moestopo.ac.id/index.php/jmb/](https://journal.moestopo.ac.id/index.php/jmb/)  \nPENDAHULUAN  \nSetiap organisasi terbuka yang menerbitkan laporan anggaran absolut menginginkan penyajian laporan keuangan dalam kondisi yang terbaik agar para pengguna laporan anggaran menilai bahwakinerja keuangan manajemen selama terlihat baik, buat menarik investor serta menaikkan ha","cbCailYPr4ijkrgV","https://ap.wps.com/l/cbCailYPr4ijkrgV","pdf",312532,15,"Indonesian","# PENDAHULUAN\n## Latar Belakang dan Fenomena Fraud\n## Pengertian Laporan Keuangan dan Fraud","[{\"question\":\"Penelitian ini menilai variabel apa saja terhadap financial statement fraud?\",\"answer\":\"Penelitian menilai tiga variabel independen: financial stability, efektivitas internal control, dan auditor change, terhadap variabel dependen berupa financial statement fraud.\"},{\"question\":\"Bagaimana metode penentuan sampel dan analisis yang digunakan?\",\"answer\":\"Sampel ditentukan menggunakan teknik purposive sampling, sedangkan analisis memakai regresi logistik dan rangkaian uji seperti statistik deskriptif, Hosmer-Lemeshow, model summary, serta classification table.\"},{\"question\":\"Apa hasil utama pengaruh tiap variabel terhadap kecurangan laporan keuangan?\",\"answer\":\"Financial stability berpengaruh positif signifikan, sedangkan efektivitas internal control dan auditor change berpengaruh positif tetapi tidak signifikan terhadap financial statement fraud.\"}]","PENGARUH FINANCIAL STABILITY, EFEKTIVITAS INTERNAL CONTROL, DAN AUDITOR CHANGE (FRAUD TRIANGLE) TERHADAP FINANCIAL STATEMENT FRAUD - ABSTRAK DAN PENDAHULUAN | PDF",1789098941,5]