Pengaruh Target Keuangan, Ketidakefektivitas Pengawasan, Kondisi Industri Dan…

ABSTRACT This study aims to examine the effect of financial targets, supervisory ineffectiveness, industrial conditions and collusion on indications of fraudulent financial reporting. The population of this study are Transportation and Logistics companies that are listed on the IDX in 2018-2021. The research sample was selected using purposive sampling method. With a total of 68 observatio…