Analisis Fraud Triangle Dalam Mendeteksi Financial Statement Fraud (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016)

The aim of this research is to analyze the influence of Fraud Triangel in detecting phenomenon of financial statement frauds. In this research there are 7 variables that are hipothesized to affect fraud. This variables derive from the 3 element of fraud triangel, they are Financial Stability, Personal Financial Need, External Pressure,Financial Target (from pressure), Nature of Industry, Effective Monitoring (from opportunity), and Total Accruals to Total Assets (from rationalization). The population of this research were manufacture companies lised in Indonesia Stock Exchange (IDX) 2014-2016. The research used purposive sampling technique and found 52 companies, with 3 years of observation. Thus, the total number of sample studied was 156. In this research, the hypothesis were analyzed using logistic regression analysis. The result indicatied that Total Accruals to Total Assets have a significant influence of financial fraud. Meanwhile, Financial Stability, Personal Financial Need, External Pressure, Financial Target, Nature of Industry, Effective Monitoring do not have significant influence on financial statement fraud