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"ABSTRACTThis study was to determine the effect of financial targets, financial stability, external pressure, ineffective monitoring, the nature of industry, change in auditors, rationalization, change of directors, and CEOs picture of fraudulent financial statements in mining companies in Indonesia. This study uses descriptive quantitative methods. Technique of collecting data through documentation. The data used in this study are secondary data in the form of annual reports or annual reports of mining sector companies listed on the Indonesia Stock Exchange for the period 2013 2017. Next, the data was tested using multiple linear regression methods. The results of the study found that the target Financial and Nature of industry had an effect on fraudulent financial statements. Meanwhile, Financial stability, External pressure, and Ineffective monitoring, Change in auditors, Rationalization, and Change of directors, and CEOs picture, have no effect on fraudulent financial statements in mining companies in Indonesia."

"Penelitian ini bertujuan untuk membuktikan bahwa apakah keragaman direksi dapat mengurangi probabilitas terjadinya kecurangan laporan keuangan. Penelitian ini juga ingin membuktikan hubungan antara keragaman direksi dan kurangnya probabilitas terjadinya kecurangan laporan keuangan dengan kualitas pengawasan dewan komisaris sebagai variabel moderasi. Periode penelitian ini dimulai dari tahun 2016 sampai dengan 2018. Hasil penelitian menunjukan bahwa keragaman tingkat pendidikan direksi dapat menurunkan proabilitas terjadinya kecurangan laporan keuangan. Hasil penelitian juga menunjukkan bahwa fungsi dewan komisaris memperlemah pengaruh keragaman tingkat pendidikan dan masa jabatan direksi dalam menurunkan peluang terjadinya kecurangan laporan keuangan pada perusahaan karena dengan semakin tingginya kualitas pengawasan yang kemungkinan disertai dengan terlalu banyak pengaruh kuat kepada direksi terhadap jalannya operasional perusahaan sehingga memungkinkan pengawasan menjadi tidak efektif sehingga  financial statement fraud dapat terjadi. Perusahaan diharapkan dapat memiliki direksi dnegan latar belakang tingkat pendidikan yang berbeda dan melakukan peninjauan kembali terhadap kualitas pengawasan dewan komisaris.

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This study aims to prove whether the diversity of directors can reduce the probability of financial statement fraud. This study also wants to prove the relationship between the diversity of directors and the lack of probability of financial statement fraud with the quality of the board of commissioners' supervision as a moderating variable. This research period starts from 2016 to 2018. The results show that the diversity of the education level of the directors can reduce the probability of financial statement fraud. The results also show that the function of the board of commissioners weakens the influence of the diversity of levels of education and tenure of the board of directors in reducing the chances of financial statement fraud in the company because the higher quality of supervision is likely to be accompanied by too much influence on the board of directors on the company's operations so that supervision becomes possible, not effective so that financial statement fraud can occur. The company is expected to have directors with different educational backgrounds and to review the quality of supervision of the board of commissioners. "