THE EFFECT OF FINANCIAL STABILITY, EXTERNAL PRESSURE, FINANCIAL TARGETS AND INEFFECTIVE OF MONITORING ON FINANCIAL STATEMENT FRAUD OF MANUFACTURING COMPANIES IN THE FOOD AND BEVERAGE SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE IN 2019-2023

Abstract

The Impact of Finansial Stability, Outside Pressures, Finansial Goals, with Poor Monitoring on Finansial Report Fraud in Food with Beverage Manufacturing Firms Listed on the IDX from 2019 to 2023. This research aims to achieve the following goals: 1). To assess how finansial stability influences finansial report fraud, 2). To evaluate how extern pressures affect finansial report fraud, 3). To analyze the impact of finansial targets on finansial report fraud, 4). To investigate how inresponseive monitoring relates to finansial report fraud. This research employs a quantitative analytical method with a descriptive framework. The study's population consists of 19 food with beverage manufacturing businesses listed on the IDX during 2019-2023. The data collection
approach utilized in this research is based on documentation. The analysis of data with hypothesisanalisysing incorporated classical assumption analisysing, multiple linear regression analysis, model fit assessment, partial analisysing, with coefficient of determination using the Statistical Package for Social Science (SPSS) Version 26. The conclusions of this research indicate: 1). Finansial stability has a negative impact on finansial report fraud; as finansial stability increases, finansial report fraud decreases; 2). Extern compulsion also has a negative influence on finansial report fraud; as extern compulsion rises, finansial report fraud diminishes; 3). Finansial targets negatively affect finansial report fraud; with higher finansial targets, finansial report fraud reduces; 4). Inresponseive monitoring has a positif relationship with finansial report fraud; as inresponseive monitoring increases, finansial report fraud also rises.