<![CDATA[This study aims to analyze the effect of the Fraud Triangle elements, namely pressure, opportunity, and rationalization, on earnings management practices in manufacturing companies listed on the Indonesia Sharia Stock Index (ISSI) during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from companies’ annual reports. The sample was selected through purposive sampling, resulting in 18 companies with a total of 72 observations. Earnings management was measured using discretionary accruals based on the Modified Jones Model. The results indicate that the pressure element has a significant effect on earnings management, particularly through asset change (ACHANGE), which has a significant negative effect, and Return on Assets (ROA), which has a significant positive effect. Meanwhile, opportunity proxied by institutional ownership and rationalization proxied by auditor change do not have a significant effect on earnings management. These findings suggest that financial performance pressure is the dominant factor driving earnings management practices in sharia-based manufacturing companies. Keywords: Fraud Triangle, Earnings Management, Pressure, Opportunity, Rationalization, ISSI.]]>
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