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Author

Afifa Nurhanifah

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Open access Sep 2026

The Impact of the Fraud Triangle and Corporate Governance on Financial Statement Fraud at Metal and Mineral Companies Listed on the Indonesia Stock Exchange for the 2020–2024 Period

This study examines the effect of the Fraud Triangle (Pressure, Rationalization, Opportunity) and corporate governance mechanisms—Rights and Equitable Treatment of Shareholders, Sustainability and Resilience, Disclosure and Transparency, and Responsibility of the Board—on Financial Statement Fraud (FSF) in listed metal...

Soni Okabrian, Sinta Oktavia, Afifa Nurhanifah et al. · 0 citations

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