<![CDATA[ABSTRAKDalam perusahaan, seorang manajemen termotivasi berbuat tindakan kecurangan (fraud) dengan cara memberikan informasi tentang kondisi keuangan tidak sesuai dengan yang sebenarnya sehingga akan menguntungkan perusahaan itu sendiri. Kasus-kasus manipulasi laporan keuangan disebabkan karena adanya keinginan perusahaan terhadap nilai saham agar tetap memikat para investor. Penelitian ini bertujuan untuk mengetahui pengaruh financial stability, personal financial need, external pressure, financial targets, ineffective monitoring, dan auditor terhadap laporan keuangan perusahaan properti. jenis penelitian ini menggunakan pendekatan kuantitatif dengan menganalisis data-data sekunder yang ada di Bursa Efek Indonesia (BEI). Hasil penelitian ini menunjukkan bahwa variabel financial stability, personal financial need, external pressure, dinancial targets berpengaruh terhadap kecurangan laporan keuangan. Sedangkan ineffective monitoring dan auditor switch tidak berpengaruh terhadap kecurangan laporan keuangan. Secara simultan, variabel independen memiliki pengaruh sebesar 58,6% terhadap kecurangan laporan keuangan.Kata kunci: fraud triangle, laporan keuangan, Bursa Efek IndonesiaABSTRACTIn a company, a management is motivated to commit fraud by providing information about financial conditions that are not in accordance with the truth so that it will benefit the company itself. Cases of manipulation of financial statements are caused by the company's desire for share value to continue to attract investors. This study aims to determine the effect of financial stability, personal financial need, external pressure, financial targets, ineffective monitoring, and auditors on the financial statements of property companies. This type of research uses a quantitative approach by analyzing secondary data on the Indonesia Stock Exchange (IDX). The results of this study indicate that the variables financial stability, personal financial need, external pressure, financial targets have an effect on fraudulent financial statements. Meanwhile, ineffective monitoring and auditor switching have no effect on fraudulent financial statements. Simultaneously, the independent variable has an influence of 58.6% on fraudulent financial statements.Keywords: fraud triangle, financial reports, Indonesia Stock Exchange]]>
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