Pengaruh Elemen Fraud Pentagon Theory Terhadap Kecurangan Laporan Keuangan (S…

ABSTRACT This study aims to examine and analyze the influence of the elements of Fraud Pentagon Theory, namely financial stability, inineffective monitoring, change in auditor, change in director, politician director on financial statement fraud as measured by the Beneish Ratio Index in manufacturing companies listed on the Indonesia Stock Exchange in the period 2019-2020. This research inclu…