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Part 1: Document Description
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Citation |
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Title: |
Fraudulent Financial Statement: Implementation of XBRL and Perspective Fraud Hexagon In 5.0 Era |
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Identification Number: |
doi:10.34820/FK2/FAAKEO |
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Distributor: |
Telkom University Dataverse |
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Date of Distribution: |
2023-10-02 |
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Version: |
1 |
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Bibliographic 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 |
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Citation |
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Title: |
Fraudulent Financial Statement: Implementation of XBRL and Perspective Fraud Hexagon In 5.0 Era |
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Identification Number: |
doi:10.34820/FK2/FAAKEO |
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Authoring Entity: |
Lestari, Tri Utami (Fakultas Ekonomi dan Bisnis, Finance and Accounting Studies) |
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Dinata, Ruri Octari (Fakultas Ekonomi dan Bisnis, Finance and Accounting Studies) |
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Distributor: |
Telkom University Dataverse |
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Access Authority: |
Lestari, Tri Utami |
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Depositor: |
Lestari, Tri Utami |
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Date of Deposit: |
2023-10-02 |
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Study Scope |
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Keywords: |
Social Sciences |
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Abstract: |
Manuscript type: Research paper. Research aims: This study aims to examine how the implementation of XBRL and fraud hexagon can effect on fraudulent financial statement. Design/ Methodology/ Approach: This study employs a quantitative approach to explain the relationship among the variables. The data from non-financial stated-owned enterprises In Indonesia were collected and the analysed through the panel data. Research findings: Results show that the implementation of XBRL and the fraud hexagon perspective have a simultaneous effect on fraudulent financial statements. Theoretical contributions/ Originality: This study expands on previous works by investigating the Influence of XBRL Adoption on Financial Reporting Timeliness: Evidence from Indonesian Banking Industry. Practitioner/ Policy implications: Such empirical evidence is expected to be used by companies, regulators and researchers in understanding factors that influence financial reporting fraud in non-financial state-owned companies. Research limitation: The samples in this study is limited to non-financial state-owned companies in Indonesia |
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Methodology and Processing |
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Sources Statement |
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Data Access |
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Notes: |
CC0 Waiver |
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Other Study Description Materials |
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Label: |
TABULASI - OLAH DATA - DATAVERSE.xlsx |
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Notes: |
application/vnd.openxmlformats-officedocument.spreadsheetml.sheet |