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Gina Purdiyanti

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Open access Aug 2026

PRESSURE AND FINANCIAL STATEMENT FRAUD IN THE BANKING INDUSTRY: THE MODERATING ROLE OF PROFIT EQUALIZATION

Fraudulent financial statement remains a critical concern in the banking industry, given its systemic implications for investor confidence and financial stability. Grounded in fraud triangle theory, this study examines the effect of pressure on fraudulent financial statement with income smoothing as a moderating variab...

Gina Purdiyanti, Amrie Firmansyah · 0 citations

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