Matches in SemOpenAlex for { <https://semopenalex.org/work/W2912263616> ?p ?o ?g. }
Showing items 1 to 69 of
69
with 100 items per page.
- W2912263616 abstract "The purpose of this study is to detect fraud or moral hazard on the financial statements that prepared by the company. This research uses financial ratio analysis to detect financial fraud and moral hazard. Fundamental contribution of this study is on the detection of fraud in the financial statements in accordance with GAAP, so investors and external parties able to find any intentional distortion of financial statements of the company. In addition, the condition of this deviation can also be traced in relation to its influence on the financial performance of the company, and those who benefited from the fraud. In particular the contribution of research is to provide information on the occurrence of fraudulent financial reporting that occurred in several companies in Indonesia. This research provides empirical evidence on the effectiveness of financial ratio analysis to detect fraudulent financial reporting. In addition, the calculation of financial ratios is expected to be early detection of potential fraudulent financial reporting in any form. This study uses financial statement ratio analysis to detect financial fraud. The results showed of 23 financial ratios are used, only two liquidity ratios (current ratio) and profitability (ROE) which can be used to help determine that a company is likely to carry out fraud in the financial statements.." @default.
- W2912263616 created "2019-02-21" @default.
- W2912263616 creator A5041815562 @default.
- W2912263616 date "2014-03-01" @default.
- W2912263616 modified "2023-09-28" @default.
- W2912263616 title "THE METHOD OF BEHAVIOUR DETECTION ON MORAL HAZARD IN FINANCIAL STATEMENT" @default.
- W2912263616 doi "https://doi.org/10.24123/jmb.v13i1.236" @default.
- W2912263616 hasPublicationYear "2014" @default.
- W2912263616 type Work @default.
- W2912263616 sameAs 2912263616 @default.
- W2912263616 citedByCount "0" @default.
- W2912263616 crossrefType "journal-article" @default.
- W2912263616 hasAuthorship W2912263616A5041815562 @default.
- W2912263616 hasBestOaLocation W29122636161 @default.
- W2912263616 hasConcept C10138342 @default.
- W2912263616 hasConcept C121955636 @default.
- W2912263616 hasConcept C129361004 @default.
- W2912263616 hasConcept C130731218 @default.
- W2912263616 hasConcept C140060971 @default.
- W2912263616 hasConcept C144133560 @default.
- W2912263616 hasConcept C162118730 @default.
- W2912263616 hasConcept C162324750 @default.
- W2912263616 hasConcept C175444787 @default.
- W2912263616 hasConcept C199521495 @default.
- W2912263616 hasConcept C2780202544 @default.
- W2912263616 hasConcept C2781027943 @default.
- W2912263616 hasConcept C29122968 @default.
- W2912263616 hasConcept C98014903 @default.
- W2912263616 hasConceptScore W2912263616C10138342 @default.
- W2912263616 hasConceptScore W2912263616C121955636 @default.
- W2912263616 hasConceptScore W2912263616C129361004 @default.
- W2912263616 hasConceptScore W2912263616C130731218 @default.
- W2912263616 hasConceptScore W2912263616C140060971 @default.
- W2912263616 hasConceptScore W2912263616C144133560 @default.
- W2912263616 hasConceptScore W2912263616C162118730 @default.
- W2912263616 hasConceptScore W2912263616C162324750 @default.
- W2912263616 hasConceptScore W2912263616C175444787 @default.
- W2912263616 hasConceptScore W2912263616C199521495 @default.
- W2912263616 hasConceptScore W2912263616C2780202544 @default.
- W2912263616 hasConceptScore W2912263616C2781027943 @default.
- W2912263616 hasConceptScore W2912263616C29122968 @default.
- W2912263616 hasConceptScore W2912263616C98014903 @default.
- W2912263616 hasLocation W29122636161 @default.
- W2912263616 hasOpenAccess W2912263616 @default.
- W2912263616 hasPrimaryLocation W29122636161 @default.
- W2912263616 hasRelatedWork W1961639764 @default.
- W2912263616 hasRelatedWork W211644582 @default.
- W2912263616 hasRelatedWork W2586525284 @default.
- W2912263616 hasRelatedWork W2782293145 @default.
- W2912263616 hasRelatedWork W2914725634 @default.
- W2912263616 hasRelatedWork W2921799878 @default.
- W2912263616 hasRelatedWork W2953600946 @default.
- W2912263616 hasRelatedWork W2963975671 @default.
- W2912263616 hasRelatedWork W2969503130 @default.
- W2912263616 hasRelatedWork W2990581492 @default.
- W2912263616 hasRelatedWork W2992206554 @default.
- W2912263616 hasRelatedWork W3007641981 @default.
- W2912263616 hasRelatedWork W3014158670 @default.
- W2912263616 hasRelatedWork W3016980277 @default.
- W2912263616 hasRelatedWork W3036574001 @default.
- W2912263616 hasRelatedWork W3040084371 @default.
- W2912263616 hasRelatedWork W3093419387 @default.
- W2912263616 hasRelatedWork W3097434728 @default.
- W2912263616 hasRelatedWork W3199849447 @default.
- W2912263616 hasRelatedWork W41117527 @default.
- W2912263616 isParatext "false" @default.
- W2912263616 isRetracted "false" @default.
- W2912263616 magId "2912263616" @default.
- W2912263616 workType "article" @default.