¹Fenty Astrina,²Darmayanti,³Nurul Hutami Ningsih,⁴Anggrelia Afrida,⁵Saekarini Yuliachtri,⁶Elsa Octarina

^1,2,3,4,5,6Accounting Study Program, Faculty of Economics and Business, University of Muhammadiyah Palembang

The formulation of the problem in this research is How is the influence of financial stability, external pressure, financial targets and Ineffective monitoring against fraudulent financial statements (a case study on Food and Beverage Companies listed on the Indonesia Stock Exchange for the 2017-2021). The type of research used is associative research. The data used is secondary data. The sampling method used is purposive sampling method based on certain criteria. The samples in this study are 12 food and beverage companies listed on the Indonesia Stock Exchange in 2017-2021. The data collection technique is document analysis. The method of data analysis in this study is quantitative analysis. The results of this study indicate that Financial Stability, External Pressure, ineffective monitoring has no effect on fraudulent financial statements, Meanwhile Financial Targets has a significant effect on fraudulent financial statements.

Financial Stability, External Pressure, Financial Targets, Ineffective monitoring and Financial Statement Fraud

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VOLUME 06 ISSUE 03 MARCH 2023

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