Pengaruh St Abilitas Keuangan , T Arg Et Keuangan, Ketidakefektifan Pengawasa…

ABSTRACT Abstract: This study examines the effect of financial stability, financial targets, ineffective monitoring, auditor switching and collusion on fraudulent financial statements. The population of this study are state-owned companies listed on the IDX for 2018-2021. The research sample was selected using purposive sampling method. With a total of 60 observations of annual financial repor…