Pengukuran Kecurangan Laporan Keuangan Berdasarkan Manajemen Laba Menggunak…

The property and real estate industry experienced an average increase of 1,41% year-on-year and may continue to increase in the following year. However, the ACFE Global 2022 survey shows that the industry suffers the biggest losses due to fraud. This study aims to measure indications of financial statement fraud based on earnings management in companies in the Property and Real Estate S…