FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL STATEMENT FRAUD DENGAN ANALISIS FRAUD DIAMOND (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Pada Periode Tahun 2016-2018)

The purpose of this research to know the influence of fraud diamond theory on financial statement fraud (empirical study on manufacturing companies listed on the Indonesia Stock Exchange 2016-2018). The population in this research is a manufacturing company registered during the research period at IDX. Using purposive sampling technique, obtained a sample of 219 companies with a research period of 3 years (2016-2018). Hypothesis testing uses multiple linear regression analysis methods with SPSS version 21. The results showed that financial targets significantly affected financial statement of fraud, financial stability, external pressure, financial personal need, ineffective monitoring, nature of industry, rationalization and capability had no significant effect to financial statement fraud. Keywords: financial target, financial stability, external pressure, financial personal need, ineffective monitoring, nature of industry, rationalization and capability, audit triangle, audit fraud diamond, financial statement frau