@article{EJA,
	author = {Yuliana Yuwono and Maria Marlina},
	title = { Peran Fraud Triangle dalam Mendeteksi Financial Statement Fraud di Perusahaan Perbankan ASEAN},
	journal = {E-Jurnal Akuntansi},
	volume = {31},
	number = {3},
	year = {2021},
	keywords = {},
	abstract = {This research aims to determine the effect of fraud triangle theory toward Financial statement fraud. Financial statement fraud is proxied by earnings management.Â  Population in this study is non-Islamic commercial banking companies listed on SGX, MYX, SET, PSE and IDX. The sampling technique used purposive sampling. The total sample in the study was 66 non-Islamic commercial banking companies. The data analysis method used is multiple linear regression. The research results proved that Financial targets and change of auditors had a positive effect on Financial statement fraud while external pressure had a negative effect on Financial statement fraud. Financial stability and ineffective monitoring had no effect on Financial statement fraud. This research can be used as a reference by investors, the public, government and users of other financial statement information in order to detect Financial statement fraud through the fraud triangle theory.
Keywords:Â Financial statement fraud; Earnings Management; Fraud Triangle.},
	issn = {2302-8556},	pages = {713--730},	doi = {10.24843/EJA.2021.v31.i03.p15},
	url = {https://ojs.unud.ac.id/index.php/akuntansi/article/view/67549}
}