Fraud is not measured by a country's progress or business success. A company's internal controls are critical to business crime (Snchez-Aguayo et al., 2021). Misconduct is an unethical act committed in various cleverly planned ways to take advantage of others (Syofyan, 2021). Perpetrators can find and take advantage of organizational weaknesses in some situations to commit fraud. Since fraud occurs by human intent, understanding the motivations and characteristics of the perpetrator can help detect possible fraud. Currently, fraud still occurs a lot in Indonesia, and some of them cause huge losses to the state. One of the evidence or parameters used by various parties to assess performance is financial statements.
KEMBALI KE ARTIKEL
