"Goal: This study aims to determine the effect of detecting fraud using the Fraud Diamond Theory on the M-Score, with Profit and Loss Sharing as a Moderating Variable in Islamic banking in Indonesia during the period 2020–2022. Method: This research is a quantitative study using secondary data from quarterly annual reports of companies for the period 2020–2022. The sampling method us…
"Goal: This study aims to analyze the effect of pressure, opportunity, and rationalization based on the fraud triangle model on the tendency of financial statement fraud in infrastructure sector companies listed on the IDX. This study also examines the role of internal audit effectiveness as a moderating variable. Methods: This study uses a quantitative approach with secondary data in the…