Rizaya, A. and Nurhazana 2025. The Influence of Fraud Triangle Elements on Indications of Financial Statement Fraud in Non-Financial State-Owned Enterprises in Indonesia During the 2021–2024 Period. JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi). 9, 3 (Dec. 2025), 702–716. DOI:https://doi.org/10.36555/jasa.v9i3.2980.