{"@context":"http://schema.org","@type":"Dataset","@id":"https://doi.org/10.34820/FK2/FAAKEO","identifier":"https://doi.org/10.34820/FK2/FAAKEO","name":"Fraudulent Financial Statement: Implementation of XBRL and Perspective Fraud Hexagon In 5.0 Era","creator":[{"name":"Lestari, Tri Utami","affiliation":"Fakultas Ekonomi dan Bisnis, Finance and Accounting Studies"},{"name":"Dinata, Ruri Octari","affiliation":"Fakultas Ekonomi dan Bisnis, Finance and Accounting Studies"}],"author":[{"name":"Lestari, Tri Utami","affiliation":"Fakultas Ekonomi dan Bisnis, Finance and Accounting Studies"},{"name":"Dinata, Ruri Octari","affiliation":"Fakultas Ekonomi dan Bisnis, Finance and Accounting Studies"}],"datePublished":"2023-10-02","dateModified":"2023-10-02","version":"1","description":["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"],"keywords":["Social Sciences"],"license":{"@type":"Dataset","text":"CC0","url":"https://creativecommons.org/publicdomain/zero/1.0/"},"includedInDataCatalog":{"@type":"DataCatalog","name":"Telkom University Dataverse","url":"https://dataverse.telkomuniversity.ac.id"},"publisher":{"@type":"Organization","name":"Telkom University Dataverse"},"provider":{"@type":"Organization","name":"Telkom University Dataverse"},"distribution":[{"@type":"DataDownload","name":"TABULASI - OLAH DATA - DATAVERSE.xlsx","fileFormat":"application/vnd.openxmlformats-officedocument.spreadsheetml.sheet","contentSize":39253,"@id":"https://doi.org/10.34820/FK2/FAAKEO/JFRQKW","identifier":"https://doi.org/10.34820/FK2/FAAKEO/JFRQKW","contentUrl":"https://dataverse.telkomuniversity.ac.id/api/access/datafile/12059"}]}