Analisis Pengaruh Fraud Pentagon Terhadap Financial Statement Fraud Menggunak…

ABSTRACT This research was aimed to analyze the effect of fraud pentagon dimensions on financial statement fraud used by Beneish Model in the banking and insurance sub sector companies listed on the Indonesia Stock Exchange in 2015-2019. The data of this research were secondary data. This research used purposive sampling technique, thus the total number of companies sample consisted 45 co…