Analisis Fraud Triangle dalam Mendeteksi Kecurangan Laporan Keuangan

The purpose of this study is to analyze the ability of triangle fraud in detecting financial statement fraud. The dependent variable that used in this study is financial statement fraud, then the independent variable that used in this study is financial stability, personal financial need, financial target, ineffective monitoring, and change in auditor. This study use purposive sampling method, and obtained as many as 112 financial reports from 28 industrial sector manufacturing companies listed on the Indonesian Stock Exchange for the 2017-2020 period. The data analysis technique used in this study was logistic regression analysis using SPSS 26. The results showed that the financial target variable had an effect on financial statements fraud, while financial stability, personal financial need, ineffective monitoring and auditor turnover had no effect on financial statements fraud. Keywords: financial statement fraud, fraud triangle, financial stability, personal financial need, financial targets, ineffective monitoring, change in auditor