Atikah Nur Lathifah, The Effect of Fraud Triangle in Detecting Financial Statement Fraud with Audit Committee as a Moderating Variable. Supervised by Mrs. Mega Norsita. This study aims to provide empirical evidence regarding the effect of fraud triangle factors (pressure, opportunity, and rationalization) in detecting financial statement fraud. In addition, the audit committee is included as a moderator to examine its moderating effect on the relationship. This study uses quantitative method and purposive sampling, with 20 state-owned companies listed on the IDX for 2018-2023 as samples. Hypotheses testing using multiple linear regression and moderated regression analysis with SPSS version 29 software. The findings of this study indicate that pressure proxied by financial target has a positive effect, opportunity proxied by nature of industry has a negative effect, and rationalization proxied by total accrual to total asset has no effect on financial statement fraud. Furthermore, the audit committee can strengthen the relationship of opportunity on financial statement fraud, while it cannot moderate the relationship of pressure and rationalization on financial statement. These findings suggest that strengthening the role of audit committee in corporate governance can significantly increase efforts to minimize financial statement fraud in the company