Fraud Triangle Factors Influencing Accounting Fraud in Indonesia

Tridig S. , Barnabas and Setiawan , Santy and Andreas, Juni Junaedi (2025) Fraud Triangle Factors Influencing Accounting Fraud in Indonesia. International Journal of Innovative Technologies in Economy, 3 (51). ISSN 2414-1305

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Abstract

Accounting fraud in Indonesia remains a recurring issue faced by many companies. The fraud triangle theory explains that fraud may occur due to pressure, opportunity, and rationalization. This study aims to examine the factors that contribute to accounting fraud from the perspective of the fraud triangle. The sample comprises financial reports from 26 property companies listed on the Indonesia Stock Exchange between 2021 and 2022. Logistic regression was used as the analytical tool. The findings show that external pressure, industry conditions, and rationalization have no significant effect on fraud, while audit quality does influence accounting fraud. This study is expected to provide insights for companies to anticipate accounting fraud by implementing preventive measures within their organizations.

Item Type:	Article
Contributors:	Contribution Contributors NIDN/NIDK Email Author Tridig S., Barnabas UNSPECIFIED UNSPECIFIED Author Setiawan, Santy UNSPECIFIED UNSPECIFIED Author Andreas, Juni Junaedi UNSPECIFIED UNSPECIFIED
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User:	Perpustakaan Maranatha
Date Deposited:	07 May 2026 10:24
Last Modified:	07 May 2026 10:24
URI:	http://repository.maranatha.edu/id/eprint/34901

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