Determinan Fraud Triangle Terhadap Financial Statement Fraud pada Perusahaan LQ45 yang List di Bursa Efek Indonesia 2018-2020

Abstract

The purpose of this study is to detect the occurrence of fraudulent financial statements through the perspective of the fraud triangle in LQ45 companies listed on the Indonesia Stock Exchange in 2018-2020. Indications of financial statement fraud in this study are proxied by earnings management which is measured using the Modified Jones model. The method used in this research is literature study and documentation. The sample in this study was decided by using a purposive sampling method from LQ45 companies listed on the Indonesia Stock Exchange during 2018-2020, resulting in a total of 57 company observations. The data analysis used in this research is multiple linear regression analysis. The results of this study indicate that the pressure and rationalization variables have no partial effect on financial statement fraud. While the opportunity variable has no partial effect on financial statement fraud. Simultaneously, diamond fraud has a significant effect on financial statement fraud.