eprintid: 16124
rev_number: 4
eprint_status: archive
userid: 1736
dir: disk0/00/01/61/24
datestamp: 2022-08-08 07:37:47
lastmod: 2022-08-08 07:37:47
status_changed: 2022-08-08 07:37:47
type: article
succeeds: 16122
metadata_visibility: show
creators_name: Budiandru, Budiandru
creators_name: Safuan, Safuan
creators_id: budiandru@uhamka.ac.id
creators_id: Hamka. safuan@jayabaya.ac.id
title: THE DETECTING FRAUD FINANCIAL STATEMENT ON MINING COMPANIESI INDONESIA
ispublished: pub
subjects: HC
abstract: The purpose of this study was to examine the effect of the fraud triangle in explaining the phenomenon of financial statement fraud. This study consists of five (5) variables, namely Financial Stability as proxied by ACHANGE, External Pressure as proxied by Leverage, Nature of Industry as proxied by Receivable, Ineffective Monitoring as proxied by BDOUT, and Change in Auditor. From the results of logistic regression analysis, it was found that 22 companies committed fraud and 17 companies did not commit fraud from 2018 to 2020, and the financial stability variable and the fraud industry variable indicated the presence of accounting tampering. Accountancy. These results support the fraud triangle theory in explaining the phenomenon of financial statement fraud.
date: 2022
date_type: published
full_text_status: public
publication: The Seybold report
volume: 17
number: 107
pagerange: 883-899
refereed: TRUE
issn: 1533-9211
citation:   Budiandru, Budiandru dan Safuan, Safuan  (2022) THE DETECTING FRAUD FINANCIAL STATEMENT ON MINING COMPANIESI INDONESIA.  The Seybold report, 17 (107).  pp. 883-899.  ISSN 1533-9211     
document_url: http://repository.uhamka.ac.id/id/eprint/16124/1/THE%20DETECTING%20FRAUD%20FINANCIAL%20STATEMENT%20ON%20MINING.pdf