Analisis Faktor-Faktor Yang Mempegaruhi Fraudulent Financial Reporting Dengan…

This research aims to analyze the effect of fraud pentagon model consisting of pressure, opportunity, rationalization, competence and arrogance on fraudulent financial reporting with audit committee financial expertise as a moderating in manufacturing sector companies listed on the Indonesia Stock Exchange (BEI) 2017-2019. This research uses the f-score model, that is the sum of accrual qu…