FAKTOR NATURE OF INDUSTRY, EXTERNAL PRESSURE, FINANCIAL TARGET, FINANCIAL STABILITY TERHADAP FRAUDULENT FINANCIAL REPORTING
Studi pada perusahaan Real Estate di Bursa Efek Indonesia
Abstract
In the company there is often fraud in financial statements which is usually done by people in the company. Cheating can happen intentionally or accidentally. Accounting fraud detection has received media attention as a movement in this era of globalization. The accuracy of fraud risk, nature of industry, external pressure, financial targets, financial stability, in predicting fraudulent financial reporting, which is used in real estate companies in Indonesia. The collection of data used is in the form of annual financial details which are published by the company on the lDX website.
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