Abstract:

With managerial ownership moderation and Triangle theory analysis, the study's goal is to spot dishonest financial reporting. The pressure, opportunity, and justification factors, as well as other factors, are all described by the fraud triangle. In this study, external pressure (LEV) serves as a proxy for pressure, whereas ineffective monitoring and rationalization serve as a proxy for opportunity. The M-Score is used in this study's sample to evaluate unethical financial reporting and corporate governance, with management ownership acting as a moderating factor. 17 businesses that were listed on the Sri Kehati stock exchange between 2018 and 2021 made up the sample for this study. The study's conclusions indicate that External Pressure (LEV) negatively and significantly affects financial statements that are false. There is a significant and uplifting influence.

Keywords:

Pressure, fraud financial reporting, opportunity, managerial ownership, rationalization.

How to Cite:

Supriatiningsih, Safri, Maria Suryaningsih, Cahyadi Husadha and Nawang Kalbuana. A Moderation Variable's Impact of the Triangle Theory of Fraudulent Financial Reporting with Managerial Ownership. [ref]: vol.21.2023. available at: https://refpress.org/ref-vol21-a252/