ABSTRACT
This study aims to analyze the influence of financial stability, nature of industry, rationalization, and change in director of financial statement fraud in manufacturing companies listed on the Indonesia Stock Exchange for the 2021 period. Sample selection in this study This done with use method purposive sampling And obtained 170 company data as a sample. The data used is the financial report data from the company published through site www.idx.co.id And report annual from website official each company. The data analysis method used in this study used the classic assumption test including normality test, multicollinearity test, and heteroscedasticity test, and hypothesis test. The results of this study indicate that financial stability and the nature of industry have an effect on financial statements fraud whereas rationalization and change in directors don’t influential to finances statement fraud.
