FRAUD TRIANGLE IN FINANCIAL STATEMENTS OF COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE

Abstract

This observe pursuits to decide the impact of possibilities, pressures, and explanation (the
fraud triangle) on fraudulent economic reporting. The research approach used is a quantitative
associative observe through reading facts on production businesses listed at the Indonesian
inventory change (IDX) in 2018-2020. The studies pattern become conducted by way of a
centered sampling method with several criteria defined with the aid of the researcher, in order
that the studies sample became obtained from 35 production companies. statistics analysis was
carried out using descriptive statistical methods, normality tests, classical assumption checks,
speculation checking out, and more than one linear checks using SPSS. The results confirmed
that a few and large opportunities, pressures and rationalizations had a great fantastic effect
on fraud with financial statements, as evidenced by using the calculation of > table t and sig.
0.05. The value of R square is 0.920, so the level of influence between the independent variables
and the structured used is 92.0%, and the rest is stricken by different variables.