Analisis Pengaruh Fraud Triangle Terhadap Pendeteksian Kecurangan Laporan Keuangan di Masa Pandemi Covid-19 Pada Perusahaan Manufaktur Sub Sektor Otomotif dan Komponennya Yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020

This study aims to determine the potential of financial statements by using the fraud triangle analysis. Fraud triangle is a concept that explains the factors that cause a person to make mistakes, namely pressure, opportunity, and rationalization. The research method used in this research is quantitative using causal descriptive method, which uses secondary data collection and obtained from the official website www.idx.co.id. The sampling technique used purposive sampling with the sample criteria being the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The analysis technique used is multiple regression analysis and hypothesis testing using t test, f test and coefficient of determination test. Based on these criteria, asample of 3 companies was obtained during the three-year financial reporting period. The results showed that only the opportunity variable, which was proxied by the nature of the industry, was proven to have a significant positive effect indetecting potential financial reporting. While the pressure variable is proxied by external pressure, the opportunity variableis proxied by this study is able to explain its effect on financial statement risk.