ABSTRACT : The purpose of this research is to determine the impact of the fraud triangle on false financial reporting. The researcher employs five independent factors: financial goal, financial stability, auditor change, ineffective monitoring, and external pressure, as well as one dependent variable, namely false financial reporting. A quantitative technique was applied in this investigation. Secondary data sources were gathered from the financial statements of banking businesses listed on the IDX. This research consists of all banking businesses listed on the IDX from 2016 through 2020. According to the findings of this study, the approach for collecting samples employs the purposive sampling method. The data analysis approach used was logistic
regression analysis. Data analysis techniques are carried out through analysis logistic regression. This study uses the Beneish M-Score formula as a calculation model which was then processed using the IBM SPSS Statistics 20 program. Results obtained on this research is (1) Financial Stability does not affect Fraudulent Financial Reporting, (2) External Pressre has no effect on Fraudulent Financial Reporting, (3) Financial Target has no effect on Fraudulent Financial Reporting, (4) Change in Auditor does not affect Fraudulent Financial Reporting, (5) Ineffective Monitoring does not affect Fraudulent Financial Reporting.
KEYWORDS : Financial Stability, External Pressure, Fraudulent Financial Reporting, Ineffective
Monitoring, Financial Target, Change in Auditor