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All Journal GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan
Gading, Audi Elshinta
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Humanities Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PERAN FRAUD TRIANGLE TERHADAP KECURANGAN LAPORAN KEUANGAN Gading, Audi Elshinta; Handayani, Sebrina; Sitepu, Ariyanta Maulana; Simanjorang, Morina; Supraja, Galih
GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Vol. 11 No. 2 (2024): 2024 Desember
Publisher : Lembaga Kajian Ilmu Sosial dan Politik (LKISPOL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56015/gjikplp.v11i2.355

Abstract

The purpose of this study is to comprehensively understand and examine how the Fraud Triangle contributes to financial statement fraud. This study employs a descriptive literature review strategy. Six out of nine analyzed publications indicate that the Fraud Triangle has a significant impact on financial statement fraud. Quantitative data studies support this conclusion by demonstrating a strong positive relationship between the discussed fraud and the components of the Fraud Triangle. On the other hand, according to three other studies, financial statement fraud is not significantly influenced by the Fraud Triangle. This phenomenon reflects that, despite many companies implementing internal control systems, weaknesses in their execution still allow fraud to occur.
Co-Authors Handayani, Sebrina Simanjorang, Morina Sitepu, Ariyanta Maulana Supraja, Galih