International Journal of Management and Applied Science (IJMAS)
current issues
Volume-4,Issue-8  ( Aug, 2018 )
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Statistics report
Nov. 2018
Submitted Papers : 80
Accepted Papers : 10
Rejected Papers : 70
Acc. Perc : 12%
Issue Published : 54
Paper Published : 3316
No. of Authors : 6857
  Journal Paper




Paper Title :
Detection of Financial Statement Fraud on Annual Reports: A Fraud Application Model to Non-Timely Filing of Indonesian Public Listed Companies

Author :Sabat Tino Heidyatmoko, Vita Ratnasari

Article Citation :Sabat Tino Heidyatmoko ,Vita Ratnasari , (2018 ) " Detection of Financial Statement Fraud on Annual Reports: A Fraud Application Model to Non-Timely Filing of Indonesian Public Listed Companies " , International Journal of Management and Applied Science (IJMAS) , pp. 45-49, Volume-4,Issue-4

Abstract : Few public listed companies in Indonesiawere exposed a trade suspension as consequence of non-timely filing financial statement. The tendency of a recurrence non-timely filing financial statement founds in public listed company in 2013. This study examines the characteristics of variable in financial statement that affect significantly with non-timely filing financial statement and calculate the impact of risk based on binary classification metrics. In this analysis, Logistic Regression is performed to identify non-timely filling financial statement and timely filing financial report submitted to Indonesia Stock Exchange. There are 56 public listed companies as subjects in this study where 26 companies are non-timely filing of financial statement, and the other 30 companies are timely filing financial statement. This research has found a new model that suitable in factor detection on causing the tendency of non-timely filing financial statement that could fit in current business specially on public company in Indonesia. Keywords - BinaryClassification Metrics, Fraud Detection, Logistic Regression, Non-timely Filling, Suspension

Type : Research paper

Indexed : Google Scholar


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