Abstract:This study examines the effect of the following factors on financial statement fraud: (1) external pressure, (2) personal financial need, (3) financial targets, (4) the nature of industry, (5) ineffective monitoring, and (6) rationalization. The population in this study consisted of companies listed on the Indonesia Stock Exchange (IDX) over the period 2016-2018. The analysis was conducted with the help of the logistic regression method.The results of this study indicate that external pressure, financial targe… Show more
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