Qothrunnada Mahsya Salsabila

Pengaruh Fraud Diamond Terhadap Kecurangan Laporan Keuangan dengan Moderasi Transparansi pada Sektor Industri (2021–2024)

Financial statement fraud remains a serious issue that can reduce the quality of financial information, harm stakeholders, and decrease public trust in companies. This study aims to analyze the effect of Fraud Diamond Theory, consisting of pressure, opportunity, rationalization, and capability, on financial statement f...