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Data yang digunakan adalah laporan tahunan perusahaan listing Bursa Efek Indonesia (BEI) periode 2013-2020 yang terkena sanksi OJK. Metode penentuan sampel menggunakan purposive sampling. Sampel yang digunakan terdiri dari 17 perusahaan fraud yang merupakan perusahaan terkena sanksi OJK atas pelanggaran penyajian laporan keuangan dan 17 perusahaan non-fraud sebagai pembanding. Analisis data dalam penelitian ini menggunakan regresi logistik dengan variabel dependen kecurangan laporan keuangan serta variabel independen financial stability, ineffective monitoring, auditor switching, director’s change, dan CEO’s photo frequency. Hasil penelitian ini menunjukkan bahwa secara statistik, variabel financial stability, ineffective monitoring, auditor switching, director’s change, dan CEO’s photo frequency tidak berpengaruh signifikan terhadap kemungkinan terjadinya kecurangan pelaporan keuangan. 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