{"id":"https://openalex.org/W2890955342","doi":"https://doi.org/10.14710/jaa.14.2.100-117","title":"DAPATKAH TEORI FRAUD TRIANGLE MENJELASKAN KECURANGAN DALAM LAPORAN KEUANGAN?","display_name":"DAPATKAH TEORI FRAUD TRIANGLE MENJELASKAN KECURANGAN DALAM LAPORAN KEUANGAN?","publication_year":2018,"publication_date":"2018-08-05","ids":{"openalex":"https://openalex.org/W2890955342","doi":"https://doi.org/10.14710/jaa.14.2.100-117","mag":"2890955342"},"language":"en","primary_location":{"id":"doi:10.14710/jaa.14.2.100-117","doi":"https://doi.org/10.14710/jaa.14.2.100-117","is_oa":true,"landing_page_url":"https://doi.org/10.14710/jaa.14.2.100-117","pdf_url":null,"source":{"id":"https://openalex.org/S4210174817","display_name":"JURNAL AKUNTANSI DAN AUDITING","issn_l":"1412-6699","issn":["1412-6699","2549-7650"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315173","host_organization_name":"Diponegoro University","host_organization_lineage":["https://openalex.org/P4310315173"],"host_organization_lineage_names":["Diponegoro University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JURNAL AKUNTANSI DAN AUDITING","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.14710/jaa.14.2.100-117","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5005385008","display_name":"Dwi Ratmono","orcid":"https://orcid.org/0000-0002-0306-5622","observed_orcids":["https://orcid.org/0000-0002-0306-5622"]},"institutions":[{"id":"https://openalex.org/I11855966","display_name":"Diponegoro University","ror":"https://ror.org/056bjta22","country_code":"ID","type":"education","lineage":["https://openalex.org/I11855966"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Dwi Ratmono","raw_affiliation_strings":["Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro","institution_ids":["https://openalex.org/I11855966"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5040959201","display_name":"Yuvita Avrie Diany","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I11855966","display_name":"Diponegoro University","ror":"https://ror.org/056bjta22","country_code":"ID","type":"education","lineage":["https://openalex.org/I11855966"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Yuvita Avrie Diany","raw_affiliation_strings":["Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro","institution_ids":["https://openalex.org/I11855966"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5027908155","display_name":"Agus Joko Purwanto","orcid":"https://orcid.org/0000-0002-5807-0736","observed_orcids":["https://orcid.org/0000-0002-5807-0736"]},"institutions":[{"id":"https://openalex.org/I11855966","display_name":"Diponegoro University","ror":"https://ror.org/056bjta22","country_code":"ID","type":"education","lineage":["https://openalex.org/I11855966"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Agus Purwanto","raw_affiliation_strings":["Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro","institution_ids":["https://openalex.org/I11855966"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I11855966"],"apc_list":null,"apc_paid":null,"fwci":5.3403,"has_fulltext":false,"cited_by_count":38,"citation_normalized_percentile":{"value":0.95016408,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"14","issue":"2","first_page":"100","last_page":"100"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.8672000169754028,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.8672000169754028,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.09470000118017197,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.021700000390410423,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/fraud-triangle","display_name":"fraud triangle","score":0.8759999871253967},{"id":"https://openalex.org/keywords/financial-statement-fraud","display_name":"financial statement fraud","score":0.9990000128746033},{"id":"https://openalex.org/keywords/fraud-pressure","display_name":"fraud pressure","score":0.8809999823570251},{"id":"https://openalex.org/keywords/fraud-opportunity","display_name":"fraud opportunity","score":0.9330000281333923},{"id":"https://openalex.org/keywords/rationalization","display_name":"rationalization","score":0.9160000085830688},{"id":"https://openalex.org/keywords/indonesian-listed-companies","display_name":"Indonesian listed companies","score":0.5410000085830688}],"concepts":[{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.8732390403747559},{"id":"https://openalex.org/C52438962","wikidata":"https://www.wikidata.org/wiki/Q1555139","display_name":"Rationalization (economics)","level":2,"score":0.8456119298934937},{"id":"https://openalex.org/C2777026412","wikidata":"https://www.wikidata.org/wiki/Q2684591","display_name":"Statement (logic)","level":2,"score":0.6847944855690002},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.5861994624137878},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5617830753326416},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.48926088213920593},{"id":"https://openalex.org/C140060971","wikidata":"https://www.wikidata.org/wiki/Q5449753","display_name":"Financial statement analysis","level":3,"score":0.4572247564792633},{"id":"https://openalex.org/C2776035688","wikidata":"https://www.wikidata.org/wiki/Q1606558","display_name":"Affect (linguistics)","level":2,"score":0.42790699005126953},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.4272361695766449},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.36744293570518494},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.2467394471168518},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2366311252117157},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2230185866355896},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.1728726029396057},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.17163938283920288},{"id":"https://openalex.org/C98014903","wikidata":"https://www.wikidata.org/wiki/Q832161","display_name":"Financial ratio","level":2,"score":0.16606605052947998},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.16294977068901062},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.11110398173332214},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C46312422","wikidata":"https://www.wikidata.org/wiki/Q11024","display_name":"Communication","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.14710/jaa.14.2.100-117","doi":"https://doi.org/10.14710/jaa.14.2.100-117","is_oa":true,"landing_page_url":"https://doi.org/10.14710/jaa.14.2.100-117","pdf_url":null,"source":{"id":"https://openalex.org/S4210174817","display_name":"JURNAL AKUNTANSI DAN AUDITING","issn_l":"1412-6699","issn":["1412-6699","2549-7650"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315173","host_organization_name":"Diponegoro University","host_organization_lineage":["https://openalex.org/P4310315173"],"host_organization_lineage_names":["Diponegoro University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JURNAL AKUNTANSI DAN AUDITING","raw_type":"journal-article"},{"id":"doi:10.14710/jaa.v14i2.19773","doi":"https://doi.org/10.14710/jaa.v14i2.19773","is_oa":true,"landing_page_url":"https://doi.org/10.14710/jaa.v14i2.19773","pdf_url":"https://ejournal.undip.ac.id/index.php/akuditi/article/download/19773/14047","source":{"id":"https://openalex.org/S4210174817","display_name":"JURNAL AKUNTANSI DAN AUDITING","issn_l":"1412-6699","issn":["1412-6699","2549-7650"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315173","host_organization_name":"Diponegoro University","host_organization_lineage":["https://openalex.org/P4310315173"],"host_organization_lineage_names":["Diponegoro University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JURNAL AKUNTANSI DAN AUDITING","raw_type":"journal-article"},{"id":"pmh:oai:generic.eprints.org:78302","doi":null,"is_oa":false,"landing_page_url":"http://eprints.undip.ac.id/78302/1/scan0009.pdf","pdf_url":"http://eprints.undip.ac.id/78302/1/scan0009.pdf","source":{"id":"https://openalex.org/S4306400734","display_name":"UNDIP Institutional Repository (UNDIP-IR) (Diponegoro University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I11855966","host_organization_name":"Diponegoro University","host_organization_lineage":["https://openalex.org/I11855966"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":"","raw_type":"Article"},{"id":"pmh:oai:generic.eprints.org:78319","doi":null,"is_oa":false,"landing_page_url":"http://eprints.undip.ac.id/78319/1/Turnitin_Article_12.pdf","pdf_url":"http://eprints.undip.ac.id/78319/1/Turnitin_Article_12.pdf","source":{"id":"https://openalex.org/S4306400734","display_name":"UNDIP Institutional Repository (UNDIP-IR) (Diponegoro University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I11855966","host_organization_name":"Diponegoro University","host_organization_lineage":["https://openalex.org/I11855966"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":"","raw_type":"Article"}],"best_oa_location":{"id":"doi:10.14710/jaa.14.2.100-117","doi":"https://doi.org/10.14710/jaa.14.2.100-117","is_oa":true,"landing_page_url":"https://doi.org/10.14710/jaa.14.2.100-117","pdf_url":null,"source":{"id":"https://openalex.org/S4210174817","display_name":"JURNAL AKUNTANSI DAN AUDITING","issn_l":"1412-6699","issn":["1412-6699","2549-7650"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315173","host_organization_name":"Diponegoro University","host_organization_lineage":["https://openalex.org/P4310315173"],"host_organization_lineage_names":["Diponegoro University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JURNAL AKUNTANSI DAN AUDITING","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2890955342.pdf","grobid_xml":"https://content.openalex.org/works/W2890955342.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2123942284","https://openalex.org/W3009641436","https://openalex.org/W2334735213","https://openalex.org/W2885335554","https://openalex.org/W4388241543","https://openalex.org/W3097434728","https://openalex.org/W3015546188","https://openalex.org/W2545225330","https://openalex.org/W2896407154","https://openalex.org/W4312399073"],"abstract_inverted_index":{"The":[0,90],"objective":[1],"of":[2,10,55,92,113],"this":[3,24,93],"study":[4,52,94,118],"is":[5,108],"to":[6,14],"test":[7],"the":[8,22],"ability":[9],"fraud":[11,18,35,44,62,123,130],"triangle":[12,36,124],"theory":[13,125],"explain":[15],"financial":[16,30,60,104,114,128],"statement":[17,31,61,105,115,129],"phenomena.":[19,131],"To":[20],"achieve":[21],"objective,":[23],"research":[25],"examines":[26],"factors":[27],"which":[28,45,58],"affect":[29,43],"fraud.":[32,106,116],"Based":[33],"on":[34],"theory,":[37],"there":[38],"are":[39,46],"three":[40],"variables":[41],"hypothesized":[42],"pressure,":[47],"opportunity":[48,102],"and":[49,63,101],"rationalization.":[50],"This":[51,117],"uses":[53],"data":[54],"27":[56,64],"companies":[57,66],"did":[59],"other":[65],"as":[67,111],"pair":[68],"matched":[69],"sample.":[70],"Data":[71,83],"collected":[72],"from":[73],"annual":[74],"report":[75],"published":[76],"by":[77],"website":[78],"Indonesian":[79],"Stock":[80],"Exchange":[81],"(IDX).":[82],"then":[84],"analyzed":[85],"using":[86],"logistic":[87],"regression":[88],"analysis.":[89],"result":[91],"shows":[95],"significant":[96],"positive":[97],"relation":[98],"between":[99],"pressure":[100],"with":[103],"Rationalization":[107],"not":[109],"supported":[110],"determinant":[112],"provides":[119],"partial":[120],"support":[121],"for":[122],"in":[126],"explaining":[127]},"counts_by_year":[{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":7},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":7},{"year":2019,"cited_by_count":4},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2018-09-27T00:00:00"}