Pengaruh External Pressure, Ineffective Monitoring, Change in Auditors, dan Perubahan Direksi terhadap Financial Statement Fraud

This study aims to examine the effect of External Pressure, Ineffective Monitoring, Change in Auditors, and Changes in Directors. The population in this study are Bank Umum Swasta Nasional Devisa listed on the Indonesia Stock Exchange for the period 2015-2019. The sampling technique used was purposive sampling method which produced a sample of 24 companies and used secondary data. The data analysis method used is descriptive analysis and multiple linear analysis. Based on the results of the hypothesis in this study it is stated that external pressure and ineffective monitoring has a negative effect on financial statement fraud. Meanwhile, change in auditors and changes in directors has no effect on financial statements fraud