Analysis of the Fraud Triangle in Detecting Financial Statement Fraud

Sipatuhar, Elisabhet; Wahyudi, Ilham; Wijaya, Rico

doi:10.22437/jca.v16i1.46747

Akses terbuka Jurnal

Analysis of the Fraud Triangle in Detecting Financial Statement Fraud

Jurnal Cakrawala Akuntansi · Vol. 16 No. 1 (2024) · hlm. 79–92

DOI: 10.22437/jca.v16i1.46747
ISSN: 3123-1918, 1979-4851
Terbit: 2024-02-01
Penerbit: Faculty of Economics and Business Universitas Jambi
Bahasa: en
Lisensi: creativecommons.org/licenses/by/4.0

Abstrak

This study aims to examine and analyze the influence of financial stability, external pressure, financial targets, nature of industry, and rationalization on financial statement fraud. The research population comprises state-owned enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the period 2014–2018. A purposive sampling technique was applied, resulting in a final sample of 12 companies. Data were analyzed using logistic regression with SPSS software. The empirical findings reveal that financial stability and the nature of the industry have a significant effect on the detection of financial statement fraud. In contrast, external pressure, financial targets, and changes in auditors do not show a significant impact on fraudulent financial reporting. This study contributes to the literature on forensic accounting and fraud detection by highlighting key financial and contextual indicators that can serve as early warning signs for financial misreporting. The results also provide practical implications for auditors, regulators, and corporate governance bodies to strengthen fraud risk assessments in state-owned enterprises.

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10 penulis · 16 tautan kepenulisan bersama · 2 lintas organisasi

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Universitas Jambi
Institut Muslim Cendekia

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Rekan penulis	Organisasi	Artikel bersama
Husnul Khatimah	Institut Muslim Cendekia	1
Nurida Isnaeni	Universitas Jambi	1
Lucky Enggrani Fitri	Universitas Jambi	1
Dedy Setiawan	Universitas Jambi	1
Dios Nugraha Putra	Universitas Jambi	1
Yudi Yudi	Universitas Jambi	1
Ghaly Naufal Hady Octama	Universitas Jambi	1

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Sumber metadata: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/jca/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.

Metadata asli (oai_dc)

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	<dc:title xml:lang="en">Analysis of the Fraud Triangle in Detecting Financial Statement Fraud</dc:title>
	<dc:creator xml:lang="en">Sipatuhar, Elisabhet</dc:creator>
	<dc:creator xml:lang="en">Wahyudi, Ilham</dc:creator>
	<dc:creator xml:lang="en">Wijaya, Rico</dc:creator>
	<dc:subject xml:lang="en">Financial Statement Fraud</dc:subject>
	<dc:subject xml:lang="en">Fraud Triangle</dc:subject>
	<dc:subject xml:lang="en">Pressure</dc:subject>
	<dc:subject xml:lang="en">Opportunity</dc:subject>
	<dc:subject xml:lang="en">Rationalization</dc:subject>
	<dc:description xml:lang="en">This study aims to examine and analyze the influence of financial stability, external pressure, financial targets, nature of industry, and rationalization on financial statement fraud. The research population comprises state-owned enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the period 2014–2018. A purposive sampling technique was applied, resulting in a final sample of 12 companies. Data were analyzed using logistic regression with SPSS software. The empirical findings reveal that financial stability and the nature of the industry have a significant effect on the detection of financial statement fraud. In contrast, external pressure, financial targets, and changes in auditors do not show a significant impact on fraudulent financial reporting. This study contributes to the literature on forensic accounting and fraud detection by highlighting key financial and contextual indicators that can serve as early warning signs for financial misreporting. The results also provide practical implications for auditors, regulators, and corporate governance bodies to strengthen fraud risk assessments in state-owned enterprises.</dc:description>
	<dc:publisher xml:lang="en">Faculty of Economics and Business Universitas Jambi</dc:publisher>
	<dc:date>2024-02-01</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/jca/article/view/46747</dc:identifier>
	<dc:identifier>10.22437/jca.v16i1.46747</dc:identifier>
	<dc:source xml:lang="en">Jurnal Cakrawala Akuntansi; Vol. 16 No. 1 (2024): Jurnal Cakrawala Akuntansi ; 79-92</dc:source>
	<dc:source>3123-1918</dc:source>
	<dc:source>1979-4851</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/jca/article/view/46747/21668</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2025 Elisabhet Sipatuhar, Ilham Wahyudi, Rico Wijaya</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
</oai_dc:dc>