The Influence of Auditor Opinion, Company Size, External Pressure on Fraud Financial Reporting with Industrial Conditions as Intervening Variables

All manufacturing companies are competing to give the impression that people will not choose similar alternative products other than company itself, so must have a strategy and characteristics make increasingly known wider community. This study aims analyze influence of auditor opinion, size, external pressure on fraudulent financial reporting, by considering industry conditions as mediating variable in listed Indonesia Stock Exchange during 2017-2021 period. The population was 25 sample consisted 22 companies, with targeted non-probability sampling techniques. results showed auditors' opinions negatively affected while size impacted reporting. Meanwhile, pressures had positive impact In addition, can mediate relationship between judgments However, current state shows no link implications this emphasize importance proper internal supervision control prevent overcome risk reporting fraud, well strict credible supervision, more careful attention affect level fraud.