Analysis of Fraudulent Financial Reporting based on Fraud Heptagon Model in Transportation and Logistic Industry listed on IDX during Covid-19 Pandemic-Reference-Cited by-同舟云学术

Analysis of Fraudulent Financial Reporting based on Fraud Heptagon Model in Transportation and Logistic Industry listed on IDX during Covid-19 Pandemic

Published:2022-12-09 Issue: Volume: Page:
ISSN:
Container-title:2022 6th International Conference on Software and e-Business
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Author:

Handoko Bambang Leo¹^ORCID,Putri Regine Nathasa Anya¹^ORCID,Wijaya Sylvia¹^ORCID

Affiliation:

1. Accounting Department School of Accounting, Bina Nusantara University, Indonesia

Publisher

ACM

Link

https://dl.acm.org/doi/pdf/10.1145/3578997.3579003

Reference24 articles.

1. Financial Accounting Standards Board , “ Statement of Financial Accounting Concepts No. 1: Objectives of Financial Reporting by Business Enterprises ,” Financial Accounting Standards Board , 2008 . Financial Accounting Standards Board, “Statement of Financial Accounting Concepts No. 1: Objectives of Financial Reporting by Business Enterprises,” Financial Accounting Standards Board, 2008.

2. M. Fauzia , “ Penyebab Ekonomi RI Minus di 2020: Sektor Transportasi dan Pergudangan ,” Kompas.com , 2021 . M. Fauzia, “Penyebab Ekonomi RI Minus di 2020: Sektor Transportasi dan Pergudangan,” Kompas.com, 2021.

3. PT Blue Bird Tbk , “ CONSOLIDATED FINANCIAL STATEMENTS AS OF JUNE 30, 2020 ,” 2020 . PT Blue Bird Tbk, “CONSOLIDATED FINANCIAL STATEMENTS AS OF JUNE 30, 2020,” 2020.

4. Association of Certified Fraud Examiners , “ 2022 ACFE Report to the Nations ,” 2022 . Association of Certified Fraud Examiners, “2022 ACFE Report to the Nations,” 2022.

5. N. Agustina , “ Kasus Manipulasi Laporan Keuangan yang Terjadi pada PT Kereta Api Indonesia (PT KAI) ,” Kompiasana , 2022 . N. Agustina, “Kasus Manipulasi Laporan Keuangan yang Terjadi pada PT Kereta Api Indonesia (PT KAI),” Kompiasana, 2022.

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