Fraud Triangle Analysis of Financial Reporting Fraud in Manufacturing Companies on the Indonesian Stock Ex-change

Sheira Revivania ; Fajar Krisna
Gentra : Journal of Accounting and Finance (GWJAF) 📅 2026 Vol 1, No 1
Abstract
Study This explain How elements in Fraud Triangle covering pressure ( pressure ) , opportunity , and rationalization influence occurrence fraud in compilation report finance in the company manufacturing listed on the Indonesia Stock Exchange ( IDX ). With use method qualitative , data obtained with analysis document like report financial , audit results . Research results reveal that combination between pressure achievement performance , weakness system internal control , as well as the rationalization process by management become factor main driver cheating . Meanwhile that , governance good company and independent auditors who have integrity strong capable pressing risk the occurrence of fraud. Research This confirm importance strengthen internal control , building culture ethics , and improve greater audit role active .
Keywords
Fraud Triangle; fraud report finance; manufacturing
How to Cite

Sheira Revivania & Fajar Krisna (2026). Fraud Triangle Analysis of Financial Reporting Fraud in Manufacturing Companies on the Indonesian Stock Ex-change. Gentra : Journal of Accounting and Finance (GWJAF), 1(1).

Sheira Revivania; Fajar Krisna, "Fraud Triangle Analysis of Financial Reporting Fraud in Manufacturing Companies on the Indonesian Stock Ex-change," Gentra : Journal of Accounting and Finance (GWJAF), vol. 1, no. 1, 2026.

Sheira Revivania; Fajar Krisna. "Fraud Triangle Analysis of Financial Reporting Fraud in Manufacturing Companies on the Indonesian Stock Ex-change." Gentra : Journal of Accounting and Finance (GWJAF), vol. 1, no. 1, 2026.

Sheira Revivania; Fajar Krisna. "Fraud Triangle Analysis of Financial Reporting Fraud in Manufacturing Companies on the Indonesian Stock Ex-change." Gentra : Journal of Accounting and Finance (GWJAF) 1, no. 1 (2026).

Sheira Revivania & Fajar Krisna (2026) 'Fraud Triangle Analysis of Financial Reporting Fraud in Manufacturing Companies on the Indonesian Stock Ex-change', Gentra : Journal of Accounting and Finance (GWJAF), 1(1).

Sheira Revivania; Fajar Krisna. Fraud Triangle Analysis of Financial Reporting Fraud in Manufacturing Companies on the Indonesian Stock Ex-change. Gentra : Journal of Accounting and Finance (GWJAF). 2026;1(1).

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