DAMPAK FRAUD TRIANGLE DAN KOMITE AUDIT TERHADAP KECURANGAN LAPORAN KEUANGAN

Abstract

This study examines the Fraud Triangle, namely three things that encourage fraud, namely pressure, opportunity, and rationality. This study aims to examine and determine the impact of external pressure variables, financial targets, nature of industry, auditor change and audit committee. The sample in this study were 63 manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2018 period. Determination of the sample using purposive sampling method. The analytical tool used is multiple linear regression analysis. This study uses five independent variables. Two pressure variables are external pressure and financial targets, one opportunity variable is nature of industry and one rationalization variable is auditor change, and audit committee. The results showed that the variable external pressure, financial targets, nature of the industry did not affect financial statement fraud. Whereas auditor change, and the audit committee influence on financial statement fraud.