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Empirical evidence will be collected in this study in order to find out how liquidity, leverage, profitability, company size and gender of the financial director will influence financial statement fraud . This type of study involves causal relationships with a quantitative approach. The population is 163 manufacturing companies registered on the IDX in 2018-2022. Over a span of five years, data from 117 people was collected using purposive sampling techniques . Fixed Effect Model for estimating panel data used to analyze data using e view 10 software. The study results show that factors such as gender of the finance director and liquidity have no influence on Financial Statement Fraud compared to leverage , profitability and company size.
Supartini et al. (Fri,) studied this question.