Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Students´ Journal of Accounting and Banking
Oktavianto Kurniawan, 17.05.62.0014
Students' Journal of Accounting and Banking
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
ANALISIS FRAUD DIAMOND DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN (Studi pada Perusahaan Property, Real Estate, and Building Construction yang terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Oktavianto Kurniawan, 17.05.62.0014; Badjuri, Achmad
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of diamond fraud on fraudulent financial statements. This study uses a sample of property, real estate and building construction companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 to 2017. The number of companies sampled is 30 companies with. purposive sampling method, the total sample obtained was 90. The method of data analysis in this study used the logistic regression analysis method. The results of this study indicate that Nature of Industry has an effect on financial statement fraud. While Financial Target, External Pressure, Rationalization, and Capability do not affect the financial statement fraud.
Co-Authors Achmad Badjuri