KRISNA (Kumpulan Riset Akuntansi)
Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi

KECURANGAN LAPORAN KEUANGAN (FRAUDULENT) SEKTOR TAMBANG DI INDONESIA

Imam Wahyudi (Sekolah Tinggi Ilmu Ekonomi Indonesia Banjarmasin)
Soelistijono Boedi (Sekolah Tinggi Ilmu Ekonomi Indonesia Banjarmasin)
Abdul Kadir (Sekolah Tinggi Ilmu Ekonomi Indonesia Banjarmasin)



Article Info

Publish Date
11 Jan 2022

Abstract

This research is entitled Fraudulent Mining Sector Report in Indonesia. This type of research uses a quantitative approach. The data used in this study are the annual financial statements of mining companies listed on the Indonesia Stock Exchange in 2014-2019. The analytical tool used in this research is the path analysis test with the WarpPls application. The results of the study indicate that financial stability and the nature of industry have an effect on fraudulent financial statements. On the other hand, external pressure, personal financial need, effective monitoring, and an independent board of commissioners have no effect on fraudulent financial statements

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Journal Info

Abbrev

krisna

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

KRISNA: Kumpulan Riset Akuntansi is a journal research published by Accounting Department, Faculty of Economics, Warmadewa University. This Journal is a group of research including accounting and business development, such as financial accounting, management accounting, Auditing, tax, accounting ...