Image of Analisis faktor-faktor yang mempengaruhi kemungkinan terjadinya fraud pada laporan keuangan

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Analisis faktor-faktor yang mempengaruhi kemungkinan terjadinya fraud pada laporan keuangan

The purpose of this research is to examine the effect of auditor industry specialization, CPA firms size, company?s bankruptcy prediction, and instability of profitability on the probability of fraudulent financial reporting. The probability of fraudulent financial reporting is measured by using M-Score (Beneish, 1999; Beneish, Lee, and Nichols, 2013). The research is conducted by using samples of 120 companies suspected of committing fraud and 120 companies which allegedly did not commit fraud. The samples are matched based on company size. The results show that the probability of fraudulent financial reporting is lower when a company uses industry specialist auditors and/or auditors of Big 4 as its independent auditor. On the other hand, the probability of fraudulent financial reporting is found to be higher when the probability of bankruptcy is also higher and if the profitability is unstable.Ada tabel

Ketersediaan

Call NumberLocationAvailable
8299PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Financial reporting
Financial statements
Fraud
Auditors
Score
M
Bankruptcy prediction
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiv, 93 p. ; 30 cm.
Info Detail Spesifik -
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