Financial statement fraud has received a lot of attention over the past few years and will
continue to become a concern because financial statement fraud can appear in various …

This study aims to obtain empirical evidence of the influence of the six elements of fraud
hexagon theory on potential financial statement fraud by involving the audit committee which …

Berbagai kasus pelanggaran keuangan pada perusahaan yang tidak diungkap dalam
laporan KAP menunjukkan rendahnya kualitas audit. Penyebab rendahnya kualitas audit …

Many previous researchers have carried out research on the integrity of financial statements.
The newness of this study is to use profit management as an intervening variable, where this …

Penelitian bertujuan untuk mengetahui bagaimana koneksi politik memoderasi pengaruh
struktur GCG terhadap manajemen laba. Variabel bebas meliputi kepemilikan manajerial …

The purpose of this research is to obtain empirical evidence about the impact of
independent commissioners, audit committee, size audit, expert audit, activities audit, audit …

The whistleblowing system (WBS) is a component of the internal control system that plays a
crucial role in preventing irregularities and fraud, as well as reinforcing the implementation …

This study aims to investigate the influence of the audit committee in moderating the
association between financial targets, financial stability, changes in directors, ineffective …

Penelitian ini bertujuan menguji secara empiris pengaruh rasionalisasi, arogansi, klolusi
terhadap kecurangan laporan keuangan. Populasi pada penelitian ini adalah seluruh …

This study aims to analyze the relationship between audit committees and company
performance during the Covid-19 pandemic. In a crisis situation like this pandemic, it is …