<![CDATA[This study aims to determine and analyze the effect of financial targets, external pressure, ineffective monitoring, nature of industry, change in auditor, change in director and CEO picture of market reaction through financial statement fraud. This research is expected to help stakeholders in determining the right decisions by using factors that influence financial statement fraud that has an impact on market reactions. This research was conducted at registered infrastructure, utilities and transportation companies on the Indonesia Stock Exchange in the period 2016-2018. The research population is 50 company. The sampling technique using purposive sampling technique, was obtained 17 companies were sampled with total of 51 observation. The data analysis method uses analysis multiple linear regression and path analysis. The results showed that financial targets, external pressure, ineffective monitoring, nature of industry, change in auditor, change in director and CEO picture does not affect the reaction of the market through financial fraud statement. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh target keuangan, tekanan eksternal, ketidakefektifan pengawasan, kondisi industri, pergantian auditor, pergantian direksi dan CEO picture terhadap reaksi pasar melalui financial statement fraud. Penelitian ini diharapkan dapat membantu pemangku kepentingan dalam menentukan keputusan yang tepat dengan memperhatikan faktor-faktor yang mempengaruhi financial statement fraud yang akan berdampak pada reaksi pasar. Penelitian ini dilakukan pada perusahaan infrastruktur, utilitas dan transportasi yang terdaftar di Bursa Efek Indonesia pada periode 2016-2018. Populasi penelitian adalah sebanyak 50 perusahaan. Teknik pengambilan sampel menggunakan teknik purposive sampling, diperoleh sebanyak 17 perusahaan sebagai sampel dengan jumlah pengamatan sebanyak 51. Metode analisis data menggunakan analisis regresi linier berganda dan analisis jalur. Hasil penelitian menunjukkan bahwa target keuangan, tekanan eksternal, ketidakefektifan pengawasan, kondisi industri, pergantian auditor, pergantian direksi dan CEO picture tidak berpengaruh terhadap reaksi pasar melalui financial statement fraud.]]>
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