Analisis Pengaruh Fraud Triangle Dalam Mendeteksi Fraudlent Financial Statment pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024
Aug 2026· Jurnal Akuntansi· Vol 15, pp. 131-140· 0 citations· 8 references
Abstract
Financial statement fraud is a critical anomaly that can distort information asymmetry and trigger capital market instability. Early detection of fraud indicators is essential, particularly for entities in the mining sector, which are characterized by operational complexity and high volatility. This study aims to investigate the determinants of fraudulent financial statements through the lens of the fraud triangle theory, specifically testing the significance of financial stability, industry characteristics, and auditor changes. The empirical sample focuses on mining issuers listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The probability of financial statement manipulation is quantified using the Beneish M-Score, with hypothesis testing analyzed via multiple linear regression. Empirical evidence confirms that financial stability and the nature of the industry positively and significantly determine the probability of fraudulent financial statements, whereas testing on the variable “change in auditor” does not demonstrate a positive effect.
Indonesia's infrastructure sector is facing tremendous financial pressure, a condition that often triggers the practice of financial statement fraud. This study aims to uncover how leverage, profitability, and liquidity affect fraud in infrastructure companies listed on the Indonesia Stock Exchange during the 2020–2024...
Mega Sukmawati, Fitri, Yulianto Hadi et al.· Eqien Jurnal Ekonomi dan Bis...· 0 citations
Financial statement fraud remains a serious issue that can reduce the quality of financial information, harm stakeholders, and decrease public trust in companies. This study aims to analyze the effect of Fraud Diamond Theory, consisting of pressure, opportunity, rationalization, and capability, on financial statement f...
This study aims to analyze the effects of the fraud hexagon, audit committees, and risk management on financial statement fraud in banking companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Financial statement fraud was measured using the Beneish M-Score. This quantitative study used secondary dat...
Nabila Nur Maulida, Dien Noviany Rahmatika, E. Yunita· DIALEKTIKA : Jurnal Ekonomi...· 0 citations
This study aims to examine factors that potentially influence the occurrence of fraudulent financial reporting in insurance companies by adopting the fraud pentagon theory framework. The research focuses on insurance companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The dependent variable is...
N. Sari, Heliani Heliani· Jurnal Riset Ilmu Akuntansi· 0 citations
This study aims to detect financial statement fraud using the fraud star model comprising opportunity, pressure, rationalization, capability, and lack of integrity with audit committee meeting as a moderating variable. The population consists of all mining sector companies listed on the Indonesia Stock Exchange (IDX) d...
Andrean Bayu Pratama, I. G. P. Diatmika, Umi Nandiroh· Owner· 0 citations
Financial statement fraud is an act that can undermine the trust of shareholders and stakeholders in a company. Therefore, the implementation of Good Corporate Governance is necessary as a supervisory mechanism to minimize the likelihood of financial statement fraud. This study aims to analyze the influence of the Boar...
S. Sherina, A. Fadjar· AL-KHARAJ· 0 citations
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