THE DETECTING FRAUD FINANCIAL STATEMENT ON MINING COMPANIES IN INDONESIA (turnitin)

Budiandru, Budiandru (2022) THE DETECTING FRAUD FINANCIAL STATEMENT ON MINING COMPANIES IN INDONESIA (turnitin). The seybold report, 17 (107). pp. 883-899. ISSN 15339211

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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.

Item Type:	Article
Subjects:	H Social Sciences > HC Economic History and Conditions
Depositing User:	Dr Budiandru Budiandru
Date Deposited:	29 Aug 2022 11:30
Last Modified:	29 Aug 2022 11:30
URI:	http://repository.uhamka.ac.id/id/eprint/16876

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