Faktor-Faktor yang Mempengaruhi Kecurangan Laporan Keuangan dalam Perspektif Fraud Triangle

Abstract: Purpose: This research aims to examine, analyze, and obtain evidence the factors influencing in fraudulent financial statements fraud triangle perspective. Method: research’s population are Manufacturing Companies Food Beverage Sub Sector that Listed on Indonesia Stock Exchange period 2017-2019. The sampling method used this is purposive obtained a total sample of 51 companies. uses logistic regression analysis examine effects stability, targets, external pressures, personal needs, nature industry, ineffective monitoring, organizational structure, auditor turnover, audit opinion accruals statements. Results: result indicated industry influences Meanwhile, were not influence Keywords: 1. Fraudulent 2. Fraud Triangle 3. pressure 4. opportunity 5. rationalization