International Journal of Economic, Technology and Social Sciences (Injects)
Vol. 2 No. 2 (2021): October 2021

FRAUD DETECTION ANALYSIS OF PRESENTATION OF FINANCIAL STATEMENTS OF PROPERTY AND REAL ESTATE COMPANIES ON THE INDONESIA STOCK EXCHANGE, 2018-2019

Surbakti Karo karo (Universitas Negeri Medan)
Jihen Ginting (Universitas Negeri Medan)
Jumiadi AW (Universitas Negeri Medan)
Yesica Sinulingga (Universitas Negeri Medan)

Article Info

Publish Date
02 Oct 2021

Abstract

The aim of this research was to test the effects of fraud diamond on fraudulent financial statement. The samples of this research is property and real estate companies listed on Indonesia Stock Exchange (IDX) in 2017 to 2018 periods. The number of companies were 40 companies with 2 years observation. Based on purposive sampling method, sample total is 80. The data analysis methods used logistic regressions. Data were collected using a secondary data in the form of annual report that were downloaded from www.idx.co.id. The method of data analysis used in this study was logistic regression using SPSS 26.0 . The results of these research indicate thatfinancial stability, external pressure, financial target, nature of industry ratio, audit opinion and director change has no significant impact on fraudulent financial statement (Beneish M-Score) with 0.649, 0.142, 0.658, 0.750, 0.999 and 0.545 significant value.

Copyrights © 2021




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Full PDF
912.821 KB
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
International Journal of Economic, Technology and Social Sciences (Injects)
Website

Abbrev

injects

Publisher

Centre For Research and Development Indonesia

Subject

Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Public Health Social Sciences

Description

International Journal of Economic, Technology and Social Sciences (Injects), published by the Centre for Research and Development Indonesia (CERED Indonesia), North Sumatra, Indonesia, which includes articles on the scientific research field of Economics, Technology and Social sciences, consists of ...