http://repository.uhamka.ac.id/id/eprint/16921/
Fraud Triangle against Fraudulent Financial
Statements
Budiandru, Budiandru
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.
http://repository.uhamka.ac.id/id/eprint/16921/1/Fraud%20Triangle%20against%20Fraudulent%20Financial.pdf