This study aims to determine whether Financial Target, External Pressure, and Ineffective monitoring can influence managers in conducting Financial Statement Fraud. A total of 7 food and beverage companies are listed on the Indonesia Stock Exchange for the period 2015 - 2019. This study uses purposive sampling as a sampling technique and documentation as a data collection technique. The data that has been collected is then analyzed by multiple linear regression analysis. The results of hypothesis testing show that (1) financial targets have no effect on financial statement fraud, (2) external pressure has no effect on financial statement fraud, (3) ineffective monitoring has no effect on financial statement fraud, and (4) financial targets, external pressure, and ineffective monitoring simultaneously affect the financial statement fraud.