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This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License. While the partial pressure Financial stability and Financial Targets significant effect on the financial statements fraud.Copyright (c) 2021 Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat The results showed that simultaneous Leverage, Financial stability pressure, and Financial Targets significantly affect the financial statement fraud proxy Real Earnings Management. This study was conducted to analyze how much influence Leverage, Financial stability pressure, and Financial Targets for Fraud Detection in financial reporting using Real Earnings Management. The analysis technique used in this research are descriptive statistical analysis, classic assumption test, test the hypothesis F-statistic to test the effect together with a confidence level of 5% as well as the use of t -statistics to test the partial regression coefficients. Harga Saham Perusahaan Manufaktur Yang Terdapat Di BEI Periode 2014-2016. The analytical method used is multiple regression analysis with SPSS version 20. Analisis Kinerja Keuangan Perusahaan dengan Menggunakan Altman Z Score dan.

The sample in this study were selected based on purposive sampling method with a total population of 134 companies and a sample of 20 companies.

The population in this study is a Manufacturing Company listed on the Indonesia Stock Exchange for the reporting year 2012 to 2014. For it as a long term objective is that each company can detect early financial reports by internal control section or part of its internal audit to avoid the possibility of cheating Financial Statements.The object of this study the financial statements listed in the Indonesia Stock Exchange. Given the importance of the role held by the financial statements, only reports quality financial and free from material misstatement whether intentional (fraud) or unintentional (error) which can be trusted as a source of information for decision making. kerja terhadap likuiditas pada perusahaan manufaktur yang terdaftar di BEI tahun 2012. : This study aimed to analyze the detection of financial statements by using leverage, Financial Stability, and Financial Targets, Empirical Study on Manufacturing Company listed on the Indonesia Stock Exchange for the reporting year 2012 to 2014.