Determinants of the Fraud Triangle in Detecting Fraudlent Financial Reporting in Banks Listed on the Indonesia Stock Exchange

Abstract

The purpose of this study is to determine the determinants of the fraud triangle, namely pressure, opportunity, and rationalization of fraudulent financial reporting in banks listed on the IDX. This research is an associative research. The sample of this research was 15 banks listed on the Indonesia Stock Exchange which were taken using a purposive sampling method. The data analysis method used is quantitative analysis using a logistic regression analysis model. The data used is in the form of secondary data in the form of banking financial reports listed on the Indonesian Stock Exchange from 2018 – 2020. The results of the study show that pressure, opportunity, and rationalization together have a significant effect on fraudulent financial reporting.