Faisha Salmaa Setiawan, 2024. The Effect of Situational Pressure on Fraud Tendency with Opportunity as a Mediating Variable and FAST as a Moderating Variable. This study aims to obtain empirical evidence of the effect of situational pressure on fraud tendency with opportunity as a mediating variable and FAST as a moderating variable. This type of research is quantitative using primary data and measured by a Likert scale. The number of samples used in this study were 41 respondents who were auditors at the BPK RI of East Kalimantan. This study uses the PLS-SEM analysis method which is processed with the SmartPLS 4.0. The results of this study indicate that situational pressure has a significant and positive effect on fraud tendency and FAST plays a role in moderating situational pressure on fraud tendency.