Pengaruh Stabilitas Keuangan, Target T Keuangan, Tekanan Eksternal, Dan Aroga…

ABSTRACT This study aims to examine the effect of Financial Stability, Financial Targets, External Pressure, dan Arrogance on the potential for financial statement fraud in state-owned enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. The dependent variable in this study is the potential for financial statement fraud, measured using the Beneish M-S…