Financial Statement Fraud Detection Using the Fraud Triangle Theory: A Study of an Indonesian Healthcare Company Listed on The Indonesian Stock Exchange In 2021-2023
View Full Paper
Ask AI
Bookmark
Share
Key Points
Financial targets significantly influence financial statement fraud in healthcare companies.
Logistic regression showed that the nature of the industry positively impacts fraud detection.
Ineffective monitoring and rationalization did not exhibit significant effects on fraud outcomes.
Financial stability is not a critical factor in detecting financial statement fraud in this context.
Discussion
No takes yet. Share an insight, caveat, or question.
Implication
Observational analysis reveals financial targets and industry nature influence fraud in healthcare firms, suggesting critical areas for monitoring.