TY  - JOUR
SN  - 1533-9211
TI  - THE DETECTING FRAUD FINANCIAL STATEMENT ON MINING COMPANIESI INDONESIA
EP  - 899
SP  - 883
VL  - 17
ID  - repository16226
IS  - 107
A1  - Budiandru, Budiandru
A1  - Safuan, Safuan
AV  - public
UR  - http://repository.uhamka.ac.id/id/eprint/16226/
N2  - 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.
JF  - The Seybold report
Y1  - 2022///
ER  -