eprintid: 16876
rev_number: 6
eprint_status: archive
userid: 1736
dir: disk0/00/01/68/76
datestamp: 2022-08-29 11:30:25
lastmod: 2022-08-29 11:30:25
status_changed: 2022-08-29 11:30:25
type: article
metadata_visibility: show
creators_name: Budiandru, Budiandru
creators_id: budiandru@uhamka.ac.id
title: THE DETECTING FRAUD FINANCIAL STATEMENT ON MINING COMPANIES IN INDONESIA (turnitin)
ispublished: pub
subjects: HC
abstract: The purpose of this study was to examine the effect of the fraud triangle in explaining the phenomen of financial statement fraud. this study consits of five (5) Variables namely financial stability as proxied by a change, external pressure as proxied by leverage, nature of industry as proxed by receivable ineffective monitorig as proxied by bdout and change in auditor. from the results of logistic regression analysis, it was found that 22 companies committed farud and 17 companies did note commit fraud from 2018 to 2020 and the financial stability variable and the fraud industry variable indicited the presence of accounting tampering. accountancy. the resuts support the farud triangle theory in explaining the phenomenon of financial statment fraud.
date: 2022
publisher: The seybold report
official_url: https://seyboldreport.org/article_overview?id=MDcyMDIyMDYyNzQwMDk2NTky
full_text_status: public
publication: The seybold report
volume: 17
number: 107
pagerange: 883-899
refereed: TRUE
issn: 15339211
citation:   Budiandru, Budiandru  (2022) THE DETECTING FRAUD FINANCIAL STATEMENT ON MINING COMPANIES IN INDONESIA (turnitin).  The seybold report, 17 (107).  pp. 883-899.  ISSN 15339211     
document_url: http://repository.uhamka.ac.id/id/eprint/16876/1/turnitin%20THE%20DETECTING%20FRAUD%20FINANCIAL%20STATEMENT%20ON%20MINING%20COMPANIES%20IN%20INDONESIA%20%282%29.pdf