Fraudulent financial reporting can be detrimental to various parties. Therefore, it is essential
to identify the factors that can cause fraudulent financial reporting to prevent its occurrence …

The purpose of this study was to analyze the effect of profitability, leverage, institutional
ownership on financial restatement with audit quality as a moderating variable in …

The cash flow statement presents the company's cash flows are divided into 3 categories,
which is operating, investing and financing activities. The purpose of this research is to …

Fraud is a phenomenon of fraud that can still occur in a company which usually begins with
an opportunity to indicate irregularities. Fraud that occurs in the business world cannot be …

Adanya Covid-19 menyebabkan banyak perusahaan mengalami kerugian dan mengalami
kesulitan keuangan atau financial distress. Kondisi ini membuat beberapa manajer …

Kecurangan laporan keuangan merupakan tindakan yang dapat merugikan pada reputasi
perusahaan dan dapat membuat tidak percayanya para investor. Selain berdampak buruk …

This study aims to empirically investigate the impact of financial stability, financial targets,
and rationalization on instances of financial statement fraud in State-Owned Enterprises …

The existence of Covid-19 has caused many companies to experience losses and
experience financial distress. This condition makes some company managers take steps to …

Aturan akuntansi keuangan mikro dan entitas menengah adalah salah satu standar
keuangan yang ditetapkan untuk memfasilitasi UMKM untuk menyusun dan menyajikan …

Penelitian ini bertujuan untuk mengetahui apakah Financial Leverage, Likuiditas dan
Profitabilitas berpengaruh terhadap Financial Statement Fraud pada perusahaan …