ANALISIS PREDIKSI POTENSI RISIKO FRAUDULENT FINANCIAL STATEMENT MELALUI PERSONAL FINANCIAL NEED DAN AUDITOR SWITCHING

This study intends to analyze and detect the presence or absence of the potential risk of fraudulent financial statements using pressure risk factors that proxied by personal financial need and the rationalization that is proxied by the auditor switching. This research is important because the numbe...

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Bibliographic Details
Main Author: Desak Nyoman Sri Werastuti
Format: Article
Language:English
Published: Universitas Udayana 2015-01-01
Series:Jurnal Ilmiah Akuntansi dan Bisnis
Subjects:
Online Access:https://ojs.unud.ac.id/index.php/jiab/article/view/16817