Pendeteksian Kecurangan Laporan Keuangan Pemerintah Daerah di Indonesia (Studi Kasus pada Pemerintah Kota Surakarta)
This study aimed to analyze the effect of rationalization factor from fraud triangle theory in detect fraudulent financial statements. Rationalization factor measurement using the control environment elements, namely integrity and ethical values, commitment to competence, and management philosoph...
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| Format: | Article |
| Language: | English |
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Universitas Sebelas Maret
2014-01-01
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| Series: | Jurnal Akuntansi dan Bisnis |
| Online Access: | https://jab.fe.uns.ac.id/index.php/jab/article/view/153 |