THE INFLUENCE OF THE FRAUD TRIANGLE ON FINANCIAL STATEMENT FRAUD INDICATIONS IN TECHNOLOGY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE

Abstract

This study aims to examine the effect of Fraud Triangle on indications of financial statement fraud in technology sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. The sample consisted of 26 technology sector companies observed over four years, resulting in a total of 104 observations. The sampling technique used was purposive sampling. This research employed a quantitative approach using secondary data obtained from the companies annual financial statements. The data were analyzed using logistic regression analysis with SPSS version 22. The results indicate the financial stability has a positive effect on indications of financial statement fraud. Ineffective monitoring has no effect on indications of financial statement fraud. Audit opinion also has no effect on indications of financial statement fraud. The findings imply that experienced by technology sector companies is an important factor to consider in preventing financial statement fraud. Furthermore, companies are expected to improve the effectiveness of their monitoring systems and corporate governance practices to minimize the potential for financial statement manipulation.