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Liauw, Michelle Angelica
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Economics, Econometrics & Finance Social Sciences

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Analisis Pengaruh Fraud Triangle Dalam Mendeteksi Fraudlent Financial Statment pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024 Liauw, Michelle Angelica; Pangaribuan, Leonard
Jurnal Akuntansi Vol 15 No 2 (2026): Agustus 2026 - Januari 2027
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v15i2.2411

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.
Co-Authors Leonard Pangaribuan