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This study aims to examine the effect of pressure factors on the occurrence of financial statement fraud. The pressure aspect is seen in three forms, namely financial stability, financial target, and external pressure. The study was carried out in 2015-2017 at 69 production companies listed on the Indonesia Stock Exchange. Hypothesis testing is performed using multiple linear regression procedures. The study results showed that financial stability and external pressure had an effect on fraud's financial statements, whereas the financial target had no effect on fraud in financial statements. The results of this study indicate that pressure from external companies is more likely to trigger fraud than internal pressure. This may be influenced by the company's interests in keeping investors at the value of the company.

The Effect of Pressure to Financial Statement Fraud (Study of Manufacturing Companies Listed on The Indonesian Stock Exchange)