ANALISIS PENGARUH FAKTOR RISIKO KECURANGAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia Periode 2011-2013)
This study aims to analyze effect of fraud risk factors in fraud triangle for earnings management. Fraud triangle theory by Cressey (1953) states that three conditions applied for risks of fraud; pressure, opportunity and rationalization. Testing the possibility of earnings management, study propose...
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| Médium: | Academic Paper |
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2015-06-17.
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