This research aims to determine the influence of financial target, nature
of industry, audit opinion, change of director, frequency of number of CEO photos,
and political connection to fraud in financial reports. The population in this
research is financial companies listed on the Indonesia Stock Exchange (BEI) in
the period 2019 to 2022 as many as 54 companies. The data collection method
used is purposive sampling with 54 companies. This research using multiple
linear regression analysis, classical assumption testing, and hypothesis testing.
The data in this research were obtained from company financial reports available
on the Indonesia Stock Exchange for the period 2019-2022, the results of the
research show that nature of industry has a negative and significant effect on
financial statement fraud, financial target and frequency of the number of CEO
photos have a positive and insignificant effect on financial statement fraud, audit
opinion, changes of directors and political connections have a negative and
insignificant effect on financial statement fraud.