Gender Diversity dan Keahlian Keuangan Komite Audit dalam Memprediksi Financial Statement Fraud
نویسندگان
چکیده
This study aims to examine the effect of audit committee attributes gender and financial expertise on ability predict statement fraud. research is a quantitative using secondary data obtained through Indonesian stock exchange. The subjects in this were committees transportation sector companies listed IDX. used sample 129 observations from 2019 2021. census sampling method that all populations fall into category. Data analysis logistic regression due variable measurements dummy. results showed diversity had negative detecting fraud partially, while simultaneously variables together an
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Predicting financial statement fraud using fuzzy neural networks
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-------------------------------------------------------------------ABSTRACT---------------------------------------------------------------------Financial losses due to financial statement frauds (FSF) are increasing day by day in the world. The industry recognizes the problem and is just now starting to act. Although prevention is the best way to reduce frauds, fraudsters are adaptive and will ...
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ژورنال
عنوان ژورنال: Owner : riset dan jurnal akuntansi
سال: 2023
ISSN: ['2548-9224', '2548-7507']
DOI: https://doi.org/10.33395/owner.v7i3.1560