FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL STATEMENT FRAUD DENGAN ANALISIS FRAUD TRIANGLE (studi empiris pada perusahaan manufakturyang terdaftar di BEI pada periode tahun 2014-2017)

This study aims to examine the factors that influence fraud in the
financial statements by using fraud triangle analysis. The fraud triangle theory
proposed by Cressey (1953), states that there are three conditions that are always
present in every fraud. The three conditions are pressure, opportunity, and
rationalization. Based on the fraud triangle theory developed by Cressey,
researchers develop variables that can be used to proxy the size of the fraud
triangle component. Cheating on the financial statements or financial statement
fraud in this study proxies with earnings management or earning managements.
The population of this study is a manufacturing company listing on BEI
in 2014-2017. The sample selection was done by purposive sampling method and
got 336 research samples in 4 years. Hypothesis testing is done by multiple linear
method. The results show that the financial stability variables proxied by asset
changes (ACHANGE), external pressure proxied by free cash flow (FREEC), and
financial targets proxyed by return on assets (ROA) can be used as factors
affecting financial statements fraud or fraud in the financial statements.
Meanwhile, for ineffective monitoring variables proxied by total board of commissioners (BDOUT) and rationalization variables proxied by the change of KAP can not be used as factors that may affect financial statament fraud or fraud
in the financial statements.

Keywords: Fraud Triangle, Financial Statement Fraud.