PENGARUH STABILITAS KEUANGAN, TEKANAN EKSTERNAL, TARGET KEUANGAN, INEFFECTIVE OF MONITORING DAN CHANGE IN AUDITOR TERHADAP FINANCIAL STATEMENT FRAUD

Abstract

This study aims to empirically examine the effect of Financial Stability, External Pressure, Financial Target, Ineffective of Monitoring, and Change in Auditor on Financial Statement Fraud in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. This study employs a quantitative research design using secondary data in the form of financial statements. The population consists of all infrastructure sector companies listed on the IDX, totaling 70 companies. The sample was selected using the purposive sampling method, yielding 36 companies with a total of 180 observation units over the study period. The results indicate that simultaneously, financial stability, external pressure, financial target, ineffective of monitoring, and change in auditor have a significant effect on financial statement fraud. Partially, financial stability has a positive and significant effect on financial statement fraud, and financial target has a positive and significant effect on financial statement fraud. Meanwhile, external pressure, ineffective of monitoring, and change in auditor have no significant effect on financial statement fraud.