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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Keperawatan Galuh
Suriany, Suriany
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Religion Arts Humanities Economics, Econometrics & Finance Nursing Public Health Social Sciences

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Analysis of Factors Affecting Fraud Financial Statements with Fraud Triangle Analysis Suriany, Suriany; Kuntadi, Cris
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i4.7078

Abstract

This study aims to analyze factors affecting fraud financial statements with fraud triangle analysis. This writing uses the literature review method. The results show that there is an effect of financial stability on fraud financial statements. There is an effect of nature of industry on fraud financial statements. There is an effect of ineffective monitoring on fraud financial statements. There is no effect of financial target on fraud financial statements. There is no effect of change in auditor on fraud financial statements. Fraud financial statements can be caused by other things that vary according to the conditions of the company under study so that further research is needed to obtain answers on other variables that have an effect on fraud financial statements. Other factors that can affect fraud financial statements include external pressure, personal financial need, and capability.
Co-Authors Cris Kuntadi Hertini, Reni Kurniati, Elin