Pengaruh Tekanan Eksternal, Target Keuangan, Ketidakefektifan Pengawasan, Per…

ABSTRACT This study aimed to examine the elements of the fraud diamond theory on the occurrence of fraudulent financial statements. Fraud diamond is proxied by five variables consisting of two elements of pressure (external pressure, financial targets), one variable from the opportunity element (ineffective monitoring), one variable from rationalization (change of auditors), and one variab…