Ditemukan 1 dokumen yang sesuai dengan query
Synthia Madya Kusumawati
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Financial statement fraud has cost market participants, including investors, employees, creditors, and
pensioners. Capital market participants expect active and vigilant corporate governance to ensure the quality,
integrity, and transparency of financial information. Financial statement fraud is a serious threat to market
participants? confidence in published audited financial statements. Financial statement fraud has recently
received considerable attention from the business community, accounting profession, academicians, and
regulators. This paper sheds light on the factors that may increase the likelihood of financial statement ...
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Jakarta: Fakultas Ekonomi Universitas Katolik Indonesia Atma Jaya, 2013
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