Pengaruh Tekanan Eksternal, Pengawasan Yang Tidak Efektif, Pergantian Auditor…

ABSTRACT Fraud according to The Institute of Internal Auditors (IIA) is any illegal act characterized by fraud, concealment, or breach of trust. This study aims to test and analyze whether External Pressure, Ineffective Supervision, Auditor Change, and Collusion have an effect on Financial Statement Fraud. The population of this study is Mining and Real Estate Companies and properties listed…