PENGARUH FRAUD TRIANGLE TERHADAP FRAUDULENT FINANCIAL STATEMENT (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2011-2016)

Sari

The aim of this research is to determine the effect of fraud triangle in fraudulent financial statement. Fraud triangle consists of three categories namely pressure, opportunity, and rationalization. This research conducted to manufacturing company listed on Indonesia Stock Exchange in 2011-2016 period and involved 138 total sample choosen by purposive sampling method. While external pressure, ineffective monitoring, and rationalization does not influence fraudulent financial statement.