Fraud Risk Analysis Fraud Prevention Detection with Fraud Triangle and Financial Ratios at PT. Garuda Indonesia (Persero) Tbk.

This study aims to detect the risk of fraud in financial statements and ongoing prevention measures if there are irregularities statements. The issue earnings management PT Garuda Indonesia (Persero) Tbk by significantly increasing profits has raised a lot suspicion greatly harmed many parties, especially investors who invested this company. analysis was carried out using triangle variable asking for opinions from experts their respective fields or professions related fraud, such as auditors, accounting staff employees assist presentation sample included 30 respondents. calculation ratios done calculating ratio liquidity, profitability, solvency risk. results detection during 2017-2019 period showed that an indication markups on company’s capital 2019. During those three years decline performance including its effectiveness paying short-term debt. is line with opinion auditors users have predicted profit