DETECTING FRAUD FINANCIAL STATEMENTS IN MANUFACTURING COMPANIES INDONESIA
نویسندگان
چکیده
The purpose of this research is toand analyze the influence four elements infraud triangle that pressure, opportunity, and rationalization. to detect possibility fraudulent financial statements (financial statement fraud). will be divided into 5 variables, specifically stability,external ineffective monitoring, nature industry, change in auditors.to find as measured by M Score modelin manufacturing companiesin 2018-2021 period. results study show six variables used study, there one (1) variable, namely industry which has a significant effect on statements. While other five (5) targets, external auditor changes do not affect likelihood accounts. contribution our riset companies year are likely more concerned or careful impact, sustainability business future.
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ژورنال
عنوان ژورنال: Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
سال: 2022
ISSN: ['1858-2702', '2684-8732']
DOI: https://doi.org/10.35449/jemasi.v18i2.544