Financial Statement Fraud Detection with Fraud Triangle

The purpose of this study was to analyze elements in the fraud triangle clarify possibility financial statement consumer goods industry subsector. population is all manufacturing companies sub-sector measured by M-score model. total sample used 36, consisting 9 companies. method research quantitative with primary data type. analytical tool logistic regression analysis using SPSS v20. results indicate that external pressure, has a significant effect, meanwhile, stability, nature and change auditors do not affect fraudulent statements. Simultaneously these four variables fraud. implication contribute those who have an interest assessing potential for company. higher LEVERAGE value, greater