Detecting Financial Statement Fraud Using Fraud Triangle and Board of Director’s Attributes Analyses
Arnaldo Purba, Kenny Fernando, I Darmaja · Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia · 2022
This study examines whether fraud triangle and board of director’s attributes analyses can detect financial statement fraud in Indonesian listed companies. Financial statement fraud is proxied by Dechow ‘s fraud score model. The fraud triangle analysis includes financial stability, effective monitor