PENGARUH FRAUD INDICATORS TERHADAP FRAUDULENT FINANCIAL STATEMENT: STUDI EMPIRIS PADA PERUSAHAAN KEUANGAN YANG LISTED DI BURSA EFEK INDONESIA (BEI) 2015-2018

This study entitled "THE EFFECT OF FRAUD INDICATORS AGAINST THE DETECTION OF FRAUDULENT FINANCIAL STATEMENT: EMPIRICAL STUDY IN FINANCIAL COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (BEI) IN THE PERIOD 2015-2018". The purpose of this study was to determine the effect of financial stability, external pressure, financial targets, debt, liquidity, level of performance, effectiveness of supervision, quality of external auditors, change in auditors and changes in directors to fraudulent financial statements in financial companies listed on the Stock Exchange Indonesia (IDX) in 2015-2018. This research was conducted by quantitative methods using secondary data. The data is in the form of financial statements of financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2015-2018. The population of this research is the companies listed on the IDX for the period 2015-2018. Then sample were taken by on purposive sampling method with criteria of financial companies and have the required data in the study. This study uses logistic regression statistics. The results of this study indicate that the debt variable and performance level affect the fraudulent financial statement, while the financial stability, external pressure variables, financial targets, liquidity, supervisory effectiveness, external auditor quality, change in auditors and changes in directors do not affect the fraudulent financial statement