Deteksi Financial Statement Fraud Dengan Analisis Fraud Triangle Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2017

The purpose of this study is to detect fraudulent actions of financial statements fraud by analyzing the Fraud Triangle. Independent variable in this research is financial stability measured by asset change proxy (Achange), financial target measured by proxy Return on Assets (ROA), nature of industry as measured by inventory inventory (INV), and ineffective monitoring as measured by independent proxy (IND), and the last rationalization that is measured by proxy aditor change (Audchange) with dummy variables, the dependent variable used in this study is financial statement fraud as measured by a restatement proxy with a dummy variable. The subject of this study was a mining company registered at www.idx.co..is in 2013-2015. Technical data analysis used in this study with logistic regression analysis using SPSS 23.0. The results of this study indicate that financial stability and ineffective monitoring have an effect on the detection of financial statement fraud Keyword: Financial report fraud, financial statement fraud, financial stability, financial targets, nature of industry, ineffective monitoring, and rationalization