Fraud Analysis of Financial Statements in the Perspective of Fraud Triangle
Ardi Julianto, Ripki Mohamad Sopian, Siti Nurlisma Vebrianti · Advances in economics, business and management research/Advances in Economics, Business and Management Research · 2022
This research aims to look at falsified financial statements via the lens of the deep triangle (empirical studies on property and real estate companies listed on the Indonesian stock exchange in 2016-2018).Earnings management is used in this study to commit financial statement fraud.Financial Statement Fraud, which earnings management proxies, is the study's dependent variable.OSHIP is a proxy for personal financial needs; ROA is a proxy for financial objectives, and IND is a proxy for successful monitoring.The study's dependent variables are ACHANGE represents financial stability pressure, whereas FREEC represents external pressure.The purpose sample technique was utilized to choose the research sample, which consisted of 82 professional and real estate businesses from 2016 to 2018.