<![CDATA[Abstrak Penelitian ini menguji pengaruh target keuangan, stabilitas keuangan, tekanan eksternal, pengawasan yang tidak efektif, sifat industri, pergantian auditor, opini audit, pergantian direksi, dewan komisaris independen, dan frekuensi foto CEO terhadap kecurangan pelaporan keuangan. Populasi yangHdigunakan adalah perusahaan manufakturHyang telah terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2020. Teknik pengumpulan data yang digunakan dalam penelitian ini menggunakan metode purposive sampling dengan sampel sebanyak 41 perusahaan. Hasil penelitian ini menunjukkan bahwa targetHkeuangan dan opini audit berpengaruhinegatif signifikan terhadap kecurangan pelaporan keuangan. Stabilitas keuangan, tekanan eksternal, pengawasanHyang tidak efektif, sifat industri, pergantian auditor, pergantian direksi, dewan komisaris independen, dan frekuensi foto CEO tidak berpengaruhiterhadap kecurangan pelaporan keuangan. Kata Kunci: Kecurangan Pelaporan Keuangan, Target Keuangan Abstract This study examines the effect of financial targets, financial stability, external pressure, ineffective monitoring, nature of the industry, change in auditor, audit opinion, change of directors, independent board of commissioners, and frequent number of CEO’s picture on fraudulent financial reporting. The populationHused is a manufacturing companyIthat has been listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The data collection technique used in this study used a purposive sampling method with a sample of 41 companies. The results of this study indicate that financial targets and audit opinions have a significant negative effect on fraudulent financial reporting. Financial stability, external pressure, ineffective monitoring, nature of the industry, change in auditor, change of directors, independent board of commissioners, and frequent number of CEO’s picture have no effect on fraudulent financial reporting. Keywords: Fraudulent Financial Reporting, Financial Target]]>
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