THE DETECTING FRAUD FINANCIAL STATEMENT ON MINING COMPANIESI INDONESIA

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

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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.

Item Type:	Article
Subjects:	H Social Sciences > HC Economic History and Conditions
Depositing User:	Dr Budiandru Budiandru
Date Deposited:	16 Aug 2022 12:02
Last Modified:	16 Aug 2022 12:02
URI:	http://repository.uhamka.ac.id/id/eprint/16600

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