FAKTOR RISIKO FRAUD, NATURE OF INDUSTRY, EXTERNAL PRESSURE, FINANCIAL TARGET, FINANCIAL STABILITY, TERHADAP PELAKSANAAN FRAUDULENT FINANCIAL REPORTING
SILVIA MARIA AGUSTINA MANIK, EVALIN GINTING, TASYA CANTIKA MARPAUNG (2021) FAKTOR RISIKO FRAUD, NATURE OF INDUSTRY, EXTERNAL PRESSURE, FINANCIAL TARGET, FINANCIAL STABILITY, TERHADAP PELAKSANAAN FRAUDULENT FINANCIAL REPORTING , SKRIPSI, UNIVERSITAS PRIMA INDONESIA
ABSTRAK
ABSTRAK
Didalam perusahaan sering terjadi nya kecurangan di dalam laporan keuangan yang biasa nya dilakukan oleh orang dalam perusahaan tersebut. Kecurangan bisa terjadi secara sengaja atau tidak sengaja. Deteksi kecurangan akuntansi sudah mendapatkan perhatian media dimana sebagai pergerakan di masa globalisasi ini. Penelitian ini bertujuan untuk mengetahui ketepatan risiko fraud, nature of industry, external pressure, financial target, financial stability, dalam memprediksi fraudulent financial reporting yang digunakan dalamm perusahaan Real Estate di Indonesia. Kumpulan data-data yang digunakan dalam bentuk perincian keuangan tahunan dimana diterbitkan oleh perusahaan pada Bursa Efek Indonesia.
ABSTRACT
In the company there is often fraud in financial statements which is usually done by people in the company. Cheating can happen intentionally or accidentally. Accounting fraud detection has received media attention as a movement in this era of globalization. The accuracy of fraud risk, nature of industry, external pressure, financial targets, financial stability, in predicting fraudulent financial reporting, which is used in real estate companies in Indonesia. annual financial details are the data used for research and which are published by the company on the lDX website.
JURNAL
| KATEGORI JURNAL | Jurnal Nasional Terakreditasi |
|---|---|
| TAHUN JURNAL | 2021 |
| VOLUME JURNAL | 5 |
| NOMOR JURNAL | 1 |
| NAMA PENERBIT | JURNAL ILMIAH MEA ( MANAJEMEN, EKONOMI, & AKUNTANSI ) |
| NOMOR ISSN/ISBN | 26215306 |
| LAMAN PENERBIT (URL) | http://www.journal.stiemb.ac.id/index.php/mea |
| LAMAN ARTIKEL (URL) | http://journal.stiemb.ac.id/index.php/mea/article/view/997 |