Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal AFRE Accounting Financial Review
Ruri Octari Dinata
School of Economics and Business, Telkom University
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Fraudulent Financial Statement: Implementation of XBRL and Perspective Fraud Hexagon In 5.0 Era Tri Utami Lestari; Ruri Octari Dinata
AFRE (Accounting and Financial Review) Vol. 7 No. 2 (2024): July 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i2.11912

Abstract

This study aims to examine implementation of XBRL and fraud hexagon on the fraudulent financial statement. The purpose of this paper is to determine the influence of implementation of XBRL, stimulus, ego, capability, rationalization, collusion, and opportunity on the fraudulent financial statement. This study employs a quantitative approach to explain the relationship among the variables. The samples in this study is limited to non-financial state-owned companies in Indonesia. The data from non-financial stated-owned enterprises In Indonesia were collected and the analysed through the panel data. Results show that the implementation of XBRL and the fraud hexagon perspective have a simultaneous effect on fraudulent financial statements. This study expands on previous works by investigating the Influence of XBRL Adoption on Financial Reporting Timeliness: Evidence from Indonesian Banking Industry. Such empirical evidence is expected to be used by companies, regulators and researchers in understanding factors that influence financial reporting fraud in non-financial state-owned companies. The samples in this study is limited to non-financial state-owned companies in Indonesia.DOI: https://doi.org/10.26905/afr.v7i2.11912
Co-Authors Tri Utami Lestari