{"id":12058,"identifier":"FK2/FAAKEO","persistentUrl":"https://doi.org/10.34820/FK2/FAAKEO","protocol":"doi","authority":"10.34820","publisher":"Telkom University Dataverse","publicationDate":"2023-10-02","storageIdentifier":"file://10.34820/FK2/FAAKEO","datasetVersion":{"id":843,"datasetId":12058,"datasetPersistentId":"doi:10.34820/FK2/FAAKEO","storageIdentifier":"file://10.34820/FK2/FAAKEO","versionNumber":1,"versionMinorNumber":0,"versionState":"RELEASED","lastUpdateTime":"2023-10-02T04:11:31Z","releaseTime":"2023-10-02T04:11:31Z","createTime":"2023-10-02T03:49:16Z","license":"CC0","termsOfUse":"CC0 Waiver","fileAccessRequest":false,"metadataBlocks":{"citation":{"displayName":"Citation Metadata","fields":[{"typeName":"title","multiple":false,"typeClass":"primitive","value":"Fraudulent Financial Statement: Implementation of XBRL and Perspective Fraud Hexagon In 5.0 Era"},{"typeName":"author","multiple":true,"typeClass":"compound","value":[{"authorName":{"typeName":"authorName","multiple":false,"typeClass":"primitive","value":"Lestari, Tri Utami"},"authorAffiliation":{"typeName":"authorAffiliation","multiple":false,"typeClass":"primitive","value":"Fakultas Ekonomi dan Bisnis, Finance and Accounting Studies"}},{"authorName":{"typeName":"authorName","multiple":false,"typeClass":"primitive","value":"Dinata, Ruri Octari"},"authorAffiliation":{"typeName":"authorAffiliation","multiple":false,"typeClass":"primitive","value":"Fakultas Ekonomi dan Bisnis, Finance and Accounting Studies"}}]},{"typeName":"datasetContact","multiple":true,"typeClass":"compound","value":[{"datasetContactName":{"typeName":"datasetContactName","multiple":false,"typeClass":"primitive","value":"Lestari, Tri Utami"},"datasetContactAffiliation":{"typeName":"datasetContactAffiliation","multiple":false,"typeClass":"primitive","value":"Fakultas Ekonomi dan Bisnis, Finance and Accounting Studies"},"datasetContactEmail":{"typeName":"datasetContactEmail","multiple":false,"typeClass":"primitive","value":"triutamilestari@telkomuniversity.ac.id"}}]},{"typeName":"dsDescription","multiple":true,"typeClass":"compound","value":[{"dsDescriptionValue":{"typeName":"dsDescriptionValue","multiple":false,"typeClass":"primitive","value":"Manuscript type: Research paper.\nResearch aims: This study aims to examine how the implementation of XBRL and fraud hexagon can\neffect on fraudulent financial statement.\nDesign/ Methodology/ Approach: This study employs a quantitative approach to explain the\nrelationship among the variables. The data from non-financial stated-owned enterprises In\nIndonesia were collected and the analysed through the panel data.\nResearch findings: Results show that the implementation of XBRL and the fraud hexagon\nperspective have a simultaneous effect on fraudulent financial statements.\nTheoretical contributions/ Originality: This study expands on previous works by\ninvestigating the Influence of XBRL Adoption on Financial Reporting Timeliness: Evidence\nfrom Indonesian Banking Industry.\nPractitioner/ Policy implications: Such empirical evidence is expected to be used by\ncompanies, regulators and researchers in understanding factors that influence financial\nreporting fraud in non-financial state-owned companies.\nResearch limitation: The samples in this study is limited to non-financial state-owned\ncompanies in Indonesia"}}]},{"typeName":"subject","multiple":true,"typeClass":"controlledVocabulary","value":["Social Sciences"]},{"typeName":"depositor","multiple":false,"typeClass":"primitive","value":"Lestari, Tri Utami"},{"typeName":"dateOfDeposit","multiple":false,"typeClass":"primitive","value":"2023-10-02"}]}},"files":[{"label":"TABULASI - OLAH DATA - DATAVERSE.xlsx","restricted":false,"version":1,"datasetVersionId":843,"dataFile":{"id":12059,"persistentId":"doi:10.34820/FK2/FAAKEO/JFRQKW","pidURL":"https://doi.org/10.34820/FK2/FAAKEO/JFRQKW","filename":"TABULASI - OLAH DATA - DATAVERSE.xlsx","contentType":"application/vnd.openxmlformats-officedocument.spreadsheetml.sheet","filesize":39253,"storageIdentifier":"file://18aee811e91-b8d2d1b1726c","rootDataFileId":-1,"md5":"5a54adb5b29331a69c266980480b04c9","checksum":{"type":"MD5","value":"5a54adb5b29331a69c266980480b04c9"},"creationDate":"2023-10-02"}}],"citation":"Lestari, Tri Utami; Dinata, Ruri Octari, 2023, \"Fraudulent Financial Statement: Implementation of XBRL and Perspective Fraud Hexagon In 5.0 Era\", https://doi.org/10.34820/FK2/FAAKEO, Telkom University Dataverse, V1"}}