Research Article
Fraud Triangle against Fraudulent Financial Statements
@INPROCEEDINGS{10.4108/eai.11-10-2021.2319531, author={Budiandru Budiandru and Aryn Sasikirana and Weni Eka Putri and Fauzia Tantina}, title={Fraud Triangle against Fraudulent Financial Statements}, proceedings={Proceedings of the 6th Batusangkar International Conference, BIC 2021, 11 - 12 October, 2021, Batusangkar-West Sumatra, Indonesia}, publisher={EAI}, proceedings_a={BIC}, year={2022}, month={8}, keywords={external pressure; ineffective monitoring; financial target; change in auditor and financial statement fraud; financial stability}, doi={10.4108/eai.11-10-2021.2319531} }- Budiandru Budiandru
Aryn Sasikirana
Weni Eka Putri
Fauzia Tantina
Year: 2022
Fraud Triangle against Fraudulent Financial Statements
BIC
EAI
DOI: 10.4108/eai.11-10-2021.2319531
Abstract
It is the focus of this study to investigate the fraud triangle in connection to fake financial statements. The data used in this investigation is quantitative. Secondary sources were used to gather the information. The following conclusions can be taken from the research: There is no correlation between financial stability and financial statement fraud, but financial stability, external pressure, financial target, ineffective monitoring, and the change in auditor all have an adjusted R square value of 43.7 percent and 2.5 percentand the remaining indonesia 56.3% (100% - 43.7%), malaysia 97.5% (100 % - 2.5%) explained by other variables that are not included in the regression model such as Personal Financial Need, Nature of Industry, Organizational Structure, and Nature of Industry.