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p-Index From 2020 - 2025
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All Journal International Journal of Economic Research and Financial Accounting
Sulgiah Oktami
Unknown Affiliation
Economics, Econometrics & Finance

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The Influence of Fraud Triangle Activity on Financial Stability, Financial Targets, and External Pressure in Infrastructure Companies Listed on the Indonesia Stock Exchange (BEI) 2020-2022 Sulgiah Oktami; Abdul Salam; Hasanuddin, Hasanuddin
International Journal of Economic Research and Financial Accounting Vol 2 No 3 (2024): IJERFA APRIL 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.129

Abstract

This research aims to determine the influence of fraud triangle activity on financial stability, financial targets and external pressure in infrastructure companies listed on the Indonesia Stock Exchange (BEI) 2020-2022. The type of data used in this research is quantitative data with secondary data sources in the form of financial reports which can be obtained on the official website of the Indonesian Stock Exchange (BEI). The data collected was processed using the multiple liner regression analysis method with the help of SPSS version 26. The results of this research show that: (1) Fraud triangle activity on pressure has a positive and significant effect on financial stability. (2) Fraud triangle activity on pressure has a positive and significant effect on the financial target. (3) Fraud triangle activity on pressure has a positive and significant effect on external pressure.
Co-Authors Abdul Salam Hasanuddin Hasanuddin