Pengaruh Fraud Triangle dalam Mendeteksi Financial Statement Fraud pada Perusahaan Pertambangan Tahun 2018-2020

Abstract

This research was aimed to know the influences of fraud triangle theory on financial statement fraud. In this research, the sample used are the listed mining companies of Indonesia Stock Exchange in 2018-2010 with 30 sample companies. This research used panel data regression method with common effect approach model. The results of this research showed that the pressure variable proxied by financial stability and the opportunity variable proxied by the nature of industry have a positive effect on financial statement fraud, while the rationalization variable proxied by audit opinion has no effect on financial statement fraud as measured by beneish M-score.