Pentagon Fraud Analysis of Fraud Financial Statement Actions: The Role of Family Ownership as Moderation Variable

Financial statements will function optimally if presented with qualitative elements, including easy-to-understand, reliable, comparable, and relevant. In preventing any acts of misrepresentation of financial statements, it is necessary to encourage the ownership of family shares. The research metho...

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Bibliographic Details
Main Authors: Rosaria Abadi, Retna Safriliana, Diana Zuho, Grahita Chandrarin, Norman Duma Sitinjak
Format: Article
Language:English
Published: Universitas KH Abdul Chalim, Prodi Ekonomi Syariah 2023-05-01
Series:Indonesian Interdisciplinary Journal of Sharia Economics
Subjects:
Online Access:https://e-journal.ikhac.ac.id/index.php/iijse/article/view/2815