PENGARUH STABILITAS KEUANGAN, TARGET KEUANGAN, DAN TEKANAN EKSTERNAL TERHADAP KECURANGAN LAPORAN KEUANGAN (STUDI PADA PERUSAHAAN INDEKS LQ45 YANG TERDAFTAR DI BEI TAHUN 2019-2023

The research objective is to determine and analyze the influence of financial stability, financial targets and external pressure on fraudulent financial statements. The type of data in this research is quantitative data. The data source in this research is secondary data in the form of annual reports on the BEI website. The data collection method uses purposive sampling. The population in this research is all LQ45 index companies listed on the Indonesia Stock Exchange 2019-2023. So a sample of 12 companies was obtained. Panel data regression analysis model with the help of Eviews 12 software. The research results show that financial stability has a positive effect on financial report fraud. Meanwhile, financial targets and external pressure have no effect on financial report fraud. Keywords: Financial Stability; Financial Target; External Pressure; Financial Statement Fraud

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