Jurnal Valid

The purpose of this study is to know the influence of a variable of fraud triangle to financial statement fraud. Based on fraud triangle’s theory, there are three conditions are generally always there when fraud that is pressure, opportunity, and rationalization. The population in this research is a company manufacturing registered in Indonesian stock exchange years 2013 to 2014. Based on criteria for sampling gets 75 manufacturing companies. The analysis technique in this study is multiple linear regression. The results showed that only three of seven independent variable influence significantly to financial statement fraud. Three variables which is influence the financial statement fraud are financial stability pressure that measured by the change in asset ratio (ACHANGE), financial targets measured by ROA ratio and nature of industry that measured by receivable ratio. Variable personal financial need measured by managerial stock ownership (OSHIP) external pressure measured by leverage ratio, ineffective monitoring measured by the proportion of independent commissioner council (IND) and rationalization measured by turnover of public accountant company (rCPA).

Keywords: Fraud Triangle, Financial Statement Fraud, financial stability pressure, financial targets, nature of industry, personal financial need, external pressure, Ineffective Monitoring, Rationalization

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