Abstract; This research aims at analyzing the determinance of financial statement fraud using MCP Theory (Motives, Capability, and Possibility). Motives variable used the proxy of leverage ratio (LEV), capability variable ...

Abstrak; Penelitian ini bertujuan menganalisis determinasi kecurangan laporan keuangan dengan menggunakan Teori MCP (Motive, Capability, and Posability). Variabel motif menggunakan proksi rasio leverage (LEV), variabel ...