INTELEKTIVA
Vol 1 No 10 (2020): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA (EDISI, MEI 2020 )

PENGARUH INDIKASI KECURANGAN TERHADAP KECURANGAN LAPORAN KEUANGAN DALAM PERSPEKTIF FRAUD PENTAGON

DIRVI SURYA ABBAS (Unknown)
ARRY EKSANDY (Unknown)
MOHAMAD ZULMAN HAKIM (Unknown)
ISMAIL SYAM (Unknown)

Article Info

Publish Date
14 May 2020

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

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Journal Info
INTELEKTIVA
Website

Abbrev

jurnal

Publisher

CV KULTURA DIGITAL MEDIA

Subject

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

Description

INTELEKTIVA Jurnal Ekonomi,Sosial dan Humaniora adalah media diseminasi pemikiran dari berbagai disiplin ilmu. Intelektiva menerbitkan artikel yang berbasis pemikiran ( konseptual ) maupun berbasis riset empirik. Redaksi menerima artikel dengan tema ekonomi dan sosial-humaniora, namun tidak terbatas ...