Analisis Faktor Penyebab Terjadinya Kecurangan Laporan Keuangan Pada Perusaha…

Fraudulent financial statements are errors in nominal changes or financial reporting with the aim of seeking profit for individuals with the intention of deceiving other users. In Indonesia, one of the Big Four Accounting Firms, namely Pricewaterhouse Coopers, expressed an unreasonable opinion on Jiwasraya's financial statements for the 2017 period, because Jiwasraya only recorded liabilit…