Analisis Fraudulent Financial Reporting Menggunakan Fraud Pentagon Pada Perus…

ABSTRACT This research was conducted with the aim of empirically examining the effect of financial stability, external auditor quality, change in auditor, change in director, and managerial ownership of fraudulent financial statements. The population taken in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2014 to 2018, totalling 135 companies. From the popula…