Pengaruh Fraud Triangel Dalam Mendeteksi Financial Statement Fraud Pada Perus…

The aim of this research was to analyze the fraud risk factors of the fraud triangle (pressure, opportunity, and rationalization) in detecting the likelihood of financial statement fraud. The variables of the fraud triangle are pressure (negative cash flow from operation (NCFO)), the factor opertunity (audit comittee size (ACSIZE)) and rationalization (auditor change (AUDCHENGE)). Indication fi…