Matches in SemOpenAlex for { <https://semopenalex.org/work/W4386458987> ?p ?o ?g. }
Showing items 1 to 57 of
57
with 100 items per page.
- W4386458987 endingPage "148" @default.
- W4386458987 startingPage "134" @default.
- W4386458987 abstract "This study aims to detect Fraudulent Financial Reporting as measured using the Beneish M-Score that occurred in banking companies listed on the Indonesia Stock Exchange in 2014-2018 using seven independent variables, namely Financial targets, External pressure, Financial stability, Ineffective monitoring, Rationalization, Capability and Arrogance. The research sample used was 140 of 28 banking companies listed on the Indonesia Stock Exchange in 2014-2018. The type of data used is secondary data in the form of financial reports and company annual reports. The analysis technique used in this study is multiple linear regression analysis where previously the data was tested using the classical assumption test consisting of a normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. The results of this study indicate that the external pressure variable is proxied by Leverage Ratio (LEV), Financial stability is proxied by Asset Changes (ACHANGE), Ineffective monitoring is proxied by the proportion of independent commissioners (IND), and Change in board of directors is proxied by changes in the position of the board of directors (DCHANGE) can detect fraudulent financial reporting. Meanwhile, the Financial Target variable which is proxied by Return On Assets (ROA), Razionalization which is proxied by External Auditor Change (AUDCHANGE) and Arrogance which is proxied by the Number of CEO Photos (CEOPIC) are unable to detect fraudulent financial reporting. Simultaneously all the variables in this study were able to detect fraudulent financial reporting" @default.
- W4386458987 created "2023-09-06" @default.
- W4386458987 creator A5064322210 @default.
- W4386458987 creator A5092759948 @default.
- W4386458987 date "2023-08-30" @default.
- W4386458987 modified "2023-09-27" @default.
- W4386458987 title "Fraud Pentagon Analysis In Detecting Fraudulent Financial Reporting Using Beneish M-Score Model (On Banking Companies Registered In Indonesia Stock Exchange (Bei) In 2014-2018)" @default.
- W4386458987 doi "https://doi.org/10.33050/ijacc.v4i2.2937" @default.
- W4386458987 hasPublicationYear "2023" @default.
- W4386458987 type Work @default.
- W4386458987 citedByCount "0" @default.
- W4386458987 crossrefType "journal-article" @default.
- W4386458987 hasAuthorship W4386458987A5064322210 @default.
- W4386458987 hasAuthorship W4386458987A5092759948 @default.
- W4386458987 hasBestOaLocation W43864589871 @default.
- W4386458987 hasConcept C10138342 @default.
- W4386458987 hasConcept C105795698 @default.
- W4386458987 hasConcept C121955636 @default.
- W4386458987 hasConcept C144133560 @default.
- W4386458987 hasConcept C152877465 @default.
- W4386458987 hasConcept C153083717 @default.
- W4386458987 hasConcept C162118730 @default.
- W4386458987 hasConcept C189285262 @default.
- W4386458987 hasConcept C200870193 @default.
- W4386458987 hasConcept C27574286 @default.
- W4386458987 hasConcept C33923547 @default.
- W4386458987 hasConceptScore W4386458987C10138342 @default.
- W4386458987 hasConceptScore W4386458987C105795698 @default.
- W4386458987 hasConceptScore W4386458987C121955636 @default.
- W4386458987 hasConceptScore W4386458987C144133560 @default.
- W4386458987 hasConceptScore W4386458987C152877465 @default.
- W4386458987 hasConceptScore W4386458987C153083717 @default.
- W4386458987 hasConceptScore W4386458987C162118730 @default.
- W4386458987 hasConceptScore W4386458987C189285262 @default.
- W4386458987 hasConceptScore W4386458987C200870193 @default.
- W4386458987 hasConceptScore W4386458987C27574286 @default.
- W4386458987 hasConceptScore W4386458987C33923547 @default.
- W4386458987 hasIssue "2" @default.
- W4386458987 hasLocation W43864589871 @default.
- W4386458987 hasOpenAccess W4386458987 @default.
- W4386458987 hasPrimaryLocation W43864589871 @default.
- W4386458987 hasRelatedWork W2309034794 @default.
- W4386458987 hasRelatedWork W2339659372 @default.
- W4386458987 hasRelatedWork W2909013366 @default.
- W4386458987 hasRelatedWork W3135270396 @default.
- W4386458987 hasRelatedWork W3181763552 @default.
- W4386458987 hasRelatedWork W3185280790 @default.
- W4386458987 hasRelatedWork W4307095717 @default.
- W4386458987 hasRelatedWork W4312990287 @default.
- W4386458987 hasRelatedWork W4320075265 @default.
- W4386458987 hasRelatedWork W4320159490 @default.
- W4386458987 hasVolume "4" @default.
- W4386458987 isParatext "false" @default.
- W4386458987 isRetracted "false" @default.
- W4386458987 workType "article" @default.