THE EFFECTIVENESS OF FRAUD TRIANGLE ON DETECTING FRAUDULENT FINANCIAL STATEMENT: USING BENEISH MODEL AND THE CASE OF SPECIAL COMPANIES

THE EFFECTIVENESS OF FRAUD TRIANGLE ON DETECTING FRAUDULENT FINANCIAL STATEMENT: USING BENEISH MODEL AND THE CASE OF SPECIAL COMPANIES

Fraudulent financial statement is a serious problem and to be a threat to stakeholders, especially for investor. The thing is happened because there is illegal action done intentionally, such as disclosing financial information that doesn’t match with the real condition. The purpose of this research...

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Bibliographic Details
Main Authors: Aprillia Aprillia, Orlin Cicilia, Rafaela Pertiwi Sergius
Format: Article
Language:Indonesian
Published: Indonesia University of Education 2015-12-01
Series:Jurnal Riset Akuntansi dan Keuangan
Subjects:
fraudulent financial statement
fraud triangle
beneish model
logistic regression
go public infrastructure company
Online Access:https://ejournal.upi.edu/index.php/JRAK/article/view/6621

Internet

https://ejournal.upi.edu/index.php/JRAK/article/view/6621

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