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ISMAIL SYAM
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Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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PENGARUH INDIKASI KECURANGAN TERHADAP KECURANGAN LAPORAN KEUANGAN DALAM PERSPEKTIF FRAUD PENTAGON DIRVI SURYA ABBAS; ARRY EKSANDY; MOHAMAD ZULMAN HAKIM; ISMAIL SYAM
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 1 No 10 (2020): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA (EDISI, MEI 2020 )
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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Abstract

Effects of Fraud Indications on Fraudulent Financial Statements in Pentagon Fraud Perspectives on Property and Real Estate Companies Listed on the Indonesia Stock Exchange in the 2016-2018 Period. The time period of the study is 3 years, the period 20162018. The F-Score is used to determine financial statement fraud. The population of this study includes the Property and Real Estate Sector Companies listed on the Indonesia Stock Exchange in the 2016-2018 period totaling 19 companies. The sampling technique uses purposive sampling technique. The results showed that in terms of financial stability, the nature of the industry, the number of photos of changes in directors had no effect on financial statement fraud. However, changes in the auditor's influence on financial statement fraud
Co-Authors Abbas, Dirvi Surya Mohamad Zulman Hakim