Analisis Fraud Triangel Dalam Mendeteksi Financial Statement Fraud (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015)

This study aims to analyze the influence of Fraud Triangle in detecting fraudulent financial statements. There are 7 variables are derived from 3 elements of fraud triangle, the variables Financial Stability, Personal Financial Need, External Pressure, Financial Target (from pressure), Nature of Industry, Monitoring (of opportunity), and variable Total Accrual to Total Assets (from rationalization). The population of this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) period 2013-2015. The sampling of the research was done by purposive sampling and got 16 companies, with 3 years observation. The total samples studied were 48. Then outlier 4, so the total sample amounted to 44. In this study, the results were tested by using logistic regression. The results show that Financial Stability and Total Accrual to Total Assets affect the fraudulent financial statements. Meanwhile, Personal Financial Need, External Pressure, Financial Target, Nature of Industry, and Effective Monitoring have no effect on fraudulent financial statements. Keywords: Fraud, Opportunity, Pressure, Rationalizatio