The Influence Of Financial Stability And Financial Targets On Financial Statement Fraud (Study Of LQ 45 Index Companies Listed On The Idx In 2019-2023)

All companies have the same goal, namely to pursue or achieve as much profit as possible, causing several parties both intentionally and unintentionally to make mistakes in presenting the company’s financial statements. Mistakes that are intentionally made in presenting financial statements are called fraudulent acts. The purpose of this study is to determine and analyze the effect of financial stability and financial targets on financial statement fraud. The population in this study were all LQ45 index companies listed on the Indonesia Stock Exchange in 2019-2023. The sample in this study was 12 samples taken using purposive sampling techniques. The data analysis technique used was panel data regression analysis using Eviews 12 as a statistical test tool. The results of the study showed that financial stability had a positive effect on financial statement fraud. While financial targets did not affect financial statement fraud.