Undergraduate Thesis Universitas Halu Oleo .
ISSN/ISBN: Not available at this time. DOI: Not available at this time.
Note - this is a foreign language paper: IND
Abstract: Purpose of this research is aim to know the effectiveness of using Benford’s Law in detecting fraud of financial statement by comparing the result of analysis between group of companies financial statement that have fraud indication and the group of companies financial statement that not have a fraud indication based on suspension that been given to those companies. This research is use the descriptive analysis with the financial statement of the companies listed on Indonesia Stock Exchange between 2014-2017 as an object. The analysis technique that use in this research is First Digit Test and Mean Absolute Deviation. The result show that 15 from 21 companies that been categorized as the companies that have fraud indication, have been fail to satisfied the criteria of Benford’s Law. In contrary, in the group of companies that have fraud indication 38 of 65 companies has satisfied the Benford’s Law criteria. Conclusion of this research state that Benford’s Law can be use effectively to detect the fraud of financial statement.
Bibtex:
@mastersThesis{,
AUTHOR = {Musriaddin and Muntu Abdullah and Nur Asni},
TITLE = {Efektivitas Penggunaan Benford’s Law Dalam Mendeteksi Kecurangan Laporan Keuangan Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia},
SCHOOL = {Universitas Halu Oleo},
YEAR = {2018},
TYPE = {Undergraduate Thesis},
}
Reference Type: Thesis
Subject Area(s): Accounting