PENGARUH FINANCIAL TARGET, NATURE OF INDUSTRY, CHANGE IN DIRECTOR, DAN INEFFECTIVE MONITORING TERHADAP FINANCIAL STATEMENT FRAUD.

This study aims to analyze the effect of financial targets, Nature of Industry, Change in Director, and In Effective Monitoring on Financial Statement Fraud in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2022 period. This study uses a quantitative approach with a purposive sampling method, resulting in 177 samples of companies that meet the criteria. Data were analyzed using the classical assumption test and multiple regression. The results showed that financial targets have a significant effect on financial statement fraud, while the nature of the industry, change of directors, and ineffective supervision did not show a significant effect. These findings indicate that pressure to achieve financial targets can increase the flexibility of financial statements, in accordance with agency theory. This study is expected to be a reference for companies in improving the effectiveness of internal supervision to minimize the risk of financial statement incidents.