<![CDATA[Using the fraud triangle concept, this study aims to provide empirical evidence on the variables influencing financial statement fraud. The fraud triangle identifies three factors contributing to fraudulent financial reporting: pressure, opportunity, and rationalization. This research employs a quantitative method using secondary data from the financial statements of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange during the 2020-2022 period. The purposive sampling method was applied, resulting in a final sample of 48 data points. Hypotheses were tested using panel data multiple linear regression analysis. The results indicate that pressure, proxied by financial stability, has a positive effect, while external pressure has a negative effect on financial statement fraud. However, pressure proxied by financial targets, opportunity proxied by ineffective monitoring, and rationalization proxied by auditor changes do not significantly influence fraudulent financial reporting.]]>
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