THE EFFECT OF EXTERNAL PRESSURE, NATURE OF INDUSTRY, AND FINANCIAL TARGET ON FINANCIAL STATEMENT FRAUD IN CONSUMER GOODS COMPANIES LISTED ON IDX (2021-2024)

Abstract

This study aims to analyze the effect of external pressure, nature of industry, and financial target on financial statement fraud in manufacturing companies in the consumer goods subsector listed on the Indonesia Stock Exchange for the 2021- 2024 period. Financial statement fraud was measured using the F-Score with a total of 92 samples and tested using SPSS software. The data analysis method used was multiple regression analysis. The results showed that only nature of industry significantly affect financial statement fraud, while external pressure and financial targets did not affect financial statement fraud.