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The purpose of this study is to explain the factors that influence fraudulent financial statements in Indonesian banks. This research takes the banking sector into consideration that banking is one of the industries or the most vulnerable institutions for financial incidents due to the many regulations and financial transactions that occur in the banking sector. This study uses banking data from 2014-2017 with a total sample of 90 banks. Data analysis techniques are carried out using multiple regression analysis. The results show that the pressure proxied by external pressure, which is proxied by free cash flow, has a positive effect on fraudulent financial statements, which means that the greater the free cash flow of the banking sector, the greater the likelihood of fraudulent financial statements. Whereas pressure proxied by financial stability, financial targets, and ineffective monitoring and rationalization and good governance have no effect on fraudulent financial statements.

Analysis of Factors That Influence Financial Statement Fraud In The Perspective Fraud Triangle: Empirical Study on Banking Companies In Indonesia