Journal of Accounting and Public Policy, 16(3), 271-309.īeneish, M.D. Detecting GAAP violation implications for assessing earnings management among firms with external financial performance. Journal of Accounting and Economics, 26(4), 475-500.īeneish, M. Assessing the likelihood of fraudulent reporting: A cascaded logic approach. Improving the investment climate in Indonesia. Report to the nations on occupational fraud and abuse global for study. United Stated: Englewood Cliff.Īssociation of Certified Fraud Examiner (ACFE). Behavioral Research in Accounting 13(1), 1-24.Īrens, A.A & Loebbecke, J. The relative importance of management fraud risk factors. Fakultas Ekonomi Universitas Diponegoro.Īpostolou, B.A, Hassell. Pengaruh karakteristik dewan komisaris independen terhadap manajemen laba (studi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia) (Master’s Thesis). Consideration of fraud in a financial statement audit. Simultaneously all variables in this study were able to detect significantly financial statement fraud.Īmerican Institute of Certified Public Accountant (AICPA). While the external pressure variables (DER) and financial target (ROA) are not able to detect the existence of financial statement fraud. The results showed that the financial stability variables (SATA), nature of industry (RECEIVBLE), ineffective monitoring (IND) and rationalization (ITRENDLB) proved to be influential or have the capability to detect financial statement fraud. Multiple linear regression analysis were used in this study. However, there are some data outlier that shall be removed, thus sample results obtained 66 data from 25 companies. This study using 27 emiten of LQ-45 index during 2014-2016. This study aims to detect financial statement fraud as measured using fraud score model that occurred in issuers entered into the LQ-45 index in 2014-2016 with the use of six independent variables are financial stability, external pressure, financial target, nature of industry, ineffective monitoring and rationalization. However, there are many loopholes in the financial statements which can become a chance for the management and certain parties to commit fraud on the financial statements. Company’s financial condition reflected in the financial statements.
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