Pendeteksian Kecurangan Laporan Keuangan Di Sektor Infrastruktur Melalui Pend…

ABSTRACT This study aims to empirically prove the effect of pressure, opportunity, rationalization, ability and materiality factors on the detection of financial statement fraud in infrastructure sector companies listed on the IDX in 2019- 2022. The study population was 62 infrastructure sector companies. The sample collection technique used purposive sampling technique so that a total sample …