How to cite (APA): P. Andini, A. Santoso, K. Danomira, M. Sari, & N. Maulana "Pengembangan Model Prediktif Pendeteksi Financial Fraud Berdasarkan Fraud Model Theory," Journal of Management and Business Review, vol. 20, no. 3, , pp. 502-519, Nov. 2023. https://doi.org/10.34149/jmbr.v20i3.583

How to cite (APA): Andini, P., Santoso, A., Danomira, K., Sari, M., & Maulana, N. (2023). Pengembangan Model Prediktif Pendeteksi Financial Fraud Berdasarkan Fraud Model Theory. Journal of Management and Business Review, 20(3), 502-519. https://doi.org/10.34149/jmbr.v20i3.583

How to cite (Chicago): Andini, Putri, Santoso, Anava, Danomira, Kezia Yokbeth, Sari, Martdian, AND Maulana, Noveri. "Pengembangan Model Prediktif Pendeteksi Financial Fraud Berdasarkan Fraud Model Theory" Journal of Management and Business Review [Online], Volume 20 Number 3 (10 November 2023) https://doi.org/10.34149/jmbr.v20i3.583

How to cite (Vancouver): Andini P, Santoso A, Danomira K, Sari M, & Maulana N . Pengembangan Model Prediktif Pendeteksi Financial Fraud Berdasarkan Fraud Model Theory. Journal of Management and Business Review [Online]. 2023 Nov; 20(3):502-519. https://doi.org/10.34149/jmbr.v20i3.583

How to cite (Harvard): Andini, P., Santoso, A., Danomira, K., Sari, M., & Maulana, N. ,2023. Pengembangan Model Prediktif Pendeteksi Financial Fraud Berdasarkan Fraud Model Theory. Journal of Management and Business Review, [Online] 20(3), pp. 502-519. https://doi.org/10.34149/jmbr.v20i3.583

How to cite (MLA8): Andini, Putri, Anava Nesia Santoso, Kezia Yokbeth Wilhelmina Danomira, Martdian Ratna Sari, & Noveri Maulana. "Pengembangan Model Prediktif Pendeteksi Financial Fraud Berdasarkan Fraud Model Theory." Journal of Management and Business Review [Online], 20.3 (2023): 502-519. Web. 26 Dec. 2024 , https://doi.org/10.34149/jmbr.v20i3.583

BibTex Citation Data :

@article{jmbr583,
    	author = {Putri Andini and Anava Santoso and Kezia Yokbeth Danomira and Martdian Sari and Noveri Maulana},
    	title = {Pengembangan Model Prediktif Pendeteksi Financial Fraud Berdasarkan Fraud Model Theory},
    	journal = {Journal of Management and Business Review},
    	volume = {20},
    	number = {3},
    	year = {2023},
    	keywords = {Fraudulent Financial Statement; Fraud Detection Factor; Fraud Detection Model},
    	abstract = {Financial fraud is among the rarest forms, resulting in the greatest organizational losses. Financial and reputational crises are examples of the costs of financial manipulation. In detecting fraud, much research has been carried out regarding the factors driving fraud from the financial aspect. Therefore, this research fills the gap related to the lack of fraud detection by combining financial and non-financial aspects and the absence of a fraud detection model that effectively proves that fraud has occurred. This research uses a quantitative approach using company annual report data for 2018-2022. Analysis was carried out using multiple regression. The results of this research show that Return on Assets (ROA), Debt Equity Ratio (DER), Organizational Ownership (OSHIP), reduction in receivables, earnings growth, and e-procurement are capable of being factors in detecting organizations committing fraud. Based on the results of this research, organizations are expected to be able to implement good systems and controls to prevent fraud, such as maintaining stability, reducing dependence on debt, ensuring appropriate share ownership by insiders, limiting the amount of income from receivables, and implementing a good e-procurement system for reducing the risk of fraud. The results of this research can also help companies develop strategies to detect and prevent financial statement fraud. However, this research is limited to the same industry, namely the pharmaceutical industry.},
        	issn = {2503-0736},    	pages = {502--519},    	doi = {10.34149/jmbr.v20i3.583},
        	url = {https://jmbr.ppm-school.ac.id/index.php/jmbr/article/view/583}
    }
    

Refworks Citation Data :

@article{{jmbr}{583}, author = {Andini, P., Santoso, A., Danomira, K., Sari, M., Maulana, N.}, title = {Pengembangan Model Prediktif Pendeteksi Financial Fraud Berdasarkan Fraud Model Theory}, journal = {Journal of Management and Business Review}, volume = {20}, number = {3}, year = {2023}, doi = {10.34149/jmbr.v20i3.583}, url = {} }