The Influence of Pressure, Opportunity, and Rationalization on Financial Reporting Fraud in Consumer Goods Industry Companies Listed on the Indonesia Stock Exchange

The purpose of the research was to know the influence of pressure, opportunity, and rationalization on fraudulent financial reporting in consumer goods industry sector companies listed on the indonesian stock exchange. This research uses quantitative method. The type of data used in this study is quantitative data, research data source from secondary data were obtained from consumer goods industry sector companies listed on the indonesian stock exchange which published their financial reports on their official websites. The research population were 55 consumer goods industry sector companies. Total samples were 14 companies. Samples were taken by using purposive sampling technique. Researcher also used a significant level 5%. The data were evaluated with the multiple linear regression analysis method. The results of partial research show that pressure and rationalization partially has a negative and insignificant effect on fraudulent financial report, opportunity partially has a positive and significant effect on fraudulent financial report. The results of simultaneous research shows that pressure, opportunity, and rationalization simultaneously effects fraudulent financial report.