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...
Main Authors: | , , , , |
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Format: | Article |
Language: | English |
Published: |
Universitas KH Abdul Chalim, Prodi Ekonomi Syariah
2023-05-01
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Series: | Indonesian Interdisciplinary Journal of Sharia Economics |
Subjects: | |
Online Access: | https://e-journal.ikhac.ac.id/index.php/iijse/article/view/2815 |