Pengaruh Elemen Fraud Triangle Terhadap Indikasi Kecurangan Laporan Keuangan Pada Perusahaan BUMN Di Indonesia Periode 2021–2024

This study aims to analyze the influence of the elements of the fraud Triangle pressure, opportunity, and rationalization on indications of financial statement fraud in State-Owned Enterprises (SOEs) in Indonesia during the 2021–2024 period. The indication of fraud is measured using Discretionary Accruals (DACC) through the Modified Jones Model, while pressure is proxied by return on assets, changes in total assets, and leverage, opportunity is proxied by the proportion of independent commissioners and receivables ratio, and rationalization is proxied by auditors’ opinions. This research employs a quantitative approach using multiple linear regression based on secondary data from SOE financial reports. The findings show that pressure and rationalization have a significant influence on the indication of financial statement fraud, whereas opportunity does not exhibit a meaningful effect. These results indicate that financial conditions and managerial justification play a more dominant role in driving fraudulent financial reporting within SOEs, while monitoring structures and industry characteristics are not consistently determining factors.