Budiandru, Budiandru (2022) DETECTING FRAUD FINANCIAL STATEMENTS IN MANUFACTURING COMPANIES INDONESIA. JEMASI: Jurnal Ekonomi Manajemen dan Akuntansi, 18 (2). pp. 201-213. ISSN 2684-8732
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Abstract
Fraudulent activity on financial statements is more likely to take place in businesses that are currently facing financial difficulties as opposed to businesses that are not currently experiencing financial issues. Through an analysis of aspects such as opportunities, pressures, and rationalizations, the purpose of this study is to evaluate whether or not there was fraud committed with regard to financial statements. These four characteristics will each be split down into a separate variable, with the variables being referred to as financial stability, external pressure, the nature of the industry, inadequate monitoring, and changes in auditors. For the purpose of this study, the Purposive Sampling research method will be utilized, and all of the manufacturing businesses that will be listed on the Indonesia Stock Exchange (IDX) between the years 2018 and 2021 will be required to provide their financial information. In the present investigation, the method of analysis that was carried out was referred to as logistic regression analysis. The outcomes of the study showed that the only element that affected financial statement fraud was the kind of industry, whereas the other components did not have any effect
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HC Economic History and Conditions |
| Depositing User: | Dr Budiandru Budiandru |
| Date Deposited: | 13 Apr 2023 09:17 |
| Last Modified: | 13 Apr 2023 09:17 |
| URI: | http://repository.uhamka.ac.id/id/eprint/24377 |
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