PENGARUH FINANCIAL STABILITY, EFEKTIVITAS INTERNAL CONTROL, DAN AUDITOR CHANGE (FRAUD TRIANGLE) TERHADAP FINANCIAL STATEMENT FRAUD

This study aims to find out the effects of financial stability, internal control effectiveness, and auditor change on statement fraud. Where in this research population are food sub-sector manufacturing companies listed Indonesia Stock Exchange 2017-2022. The method determining sample is done by purposive sampling technique. data obtained for 21 from 2017 2020 was associated with 4 variables, namely 3 independent variables: 1 dependent variable: analysis uses logistic regression analysis. In using descriptive statistical tests, variable equation iteration history Hosmer Lemeshow model summary classification tables that will occur shares (1) Financial stability has a significant positive effect fraud . (2) effectiveness Internal Control but not Fraud Statement variable. (3) Auditor Change (4) What happen test states 14.3 percent fraudulent reporting influenced three while remaining 85.7 other variables explained study.