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All Journal Competitive Jurnal Akuntansi dan Keuangan At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam INTELEKTIVA Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Publikasi Ilmu Manajemen International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan International Journal of Economics, Education, Law and Social Sciences (IJEELSC)
Mohamad Zulman Hakim
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Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : INTELEKTIVA

 1 
PENGARUH INDIKASI KECURANGAN TERHADAP KECURANGAN LAPORAN KEUANGAN DALAM PERSPEKTIF FRAUD PENTAGON DIRVI SURYA ABBAS; ARRY EKSANDY; MOHAMAD ZULMAN HAKIM; ISMAIL SYAM
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 1 No 10 (2020): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA (EDISI, MEI 2020 )
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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Abstract

Effects of Fraud Indications on Fraudulent Financial Statements in Pentagon Fraud Perspectives on Property and Real Estate Companies Listed on the Indonesia Stock Exchange in the 2016-2018 Period. The time period of the study is 3 years, the period 20162018. The F-Score is used to determine financial statement fraud. The population of this study includes the Property and Real Estate Sector Companies listed on the Indonesia Stock Exchange in the 2016-2018 period totaling 19 companies. The sampling technique uses purposive sampling technique. The results showed that in terms of financial stability, the nature of the industry, the number of photos of changes in directors had no effect on financial statement fraud. However, changes in the auditor's influence on financial statement fraud
Co-Authors Abbas, Dirvi Surya Adela Rhiana Novitasari Aisyah Sholikhati Alfia Nur Azizah Alvina Anggraini Alviona Wulandari Alya Fakhirah Mashuri Alya Melsa Luna Ananta Pasya Octaviani Anggun Ardianih Anggun Munifatul Afifah Anindya Ramadhani Apriansyah Saputra Aprilliani Tri Wiyanti Audy Fiska Farah Diba Aulia Imelda Azizul Adha Azzahra Maharani Basuki Dafa Ardiansyah Putra Dara Dwi Kencana Desi Mardania Dewi Rachmania Dewi Rahmahwati Dhea Zatira Diana Awaliyah Dini Ramadhanty Diva Septy Annisa Djenni Sasmita Elsa Audia Utami Elvina Sephia Hardiyanti Eni Suharti Epekele Wisdom Faiz Dzikrullah Fakhra Aura Febriawanto Feliana Wulansari Fitria Santi Gadis Ayu Rizky Darmala Galuh Putri Maharani Gusti Amanutaqwa Hamdani Hamdani . Hamdani Hamdani Hanifah Muzhaffirah Hesty Erviani Zulaecha Hustna Dara Sarra Ika Wulandini Imam Hidayat Imas Kismanah Immawati, Siti Asriah Indra Gunawan Siregar ISMAIL SYAM Karolina Kavnet Daeli Khansa Putri Kamila Kimsen Lady Andriani Marisa Harahap Mikrad mikrad Mochammad Farid Fadillah Mohamad Vigu Gonzales Muhamad Agung Japalsyah Muhammad Khoirul Insan Muljadi Mulyanti Nabilah Aulia Azmi Nahwa Nikhuatun Naswa Zulfa Tuffahati Neneng Nurlaila Novita Dwi Safitri Nur Mala Nurul Rahmania Pambudi, Januar Eky Pika Yolanda Pugorlillah Rasuan Nanda Pasiraja Putri Okta Andani Putri Rahayu Putri Yuningsih Rara Andini Rayhan Agata Firmansyah Reni Anggraeni Reni Nasiatul Hamidah Renita Yulian Rika Ristianti Rizki Amelia Roni Rustandi Samino Hendrianto Seleman Hardi Yahawi Selvy Aprilianty Septia Permatasari Shafira Cahyani Wulandari Sifa Widiyana sigit budi santoso Silvi Fadillah Siti Chanifah Siti Nurhaliza Siti Nurhayati Siti Nursiah Siti Salamah Sri Asih Wulandari Sustari Alamsyah Syiva Salwa Yumna Tariq Tawfeeq Yousif Alabdullah Wati Yaramah Winda Rosa Permatasari Zahra Prada Devi Hasbilah Zalikha Adisty Putri Mustika