SOCIAL MEDIA SEBAGAI DATA NON FINANCIAL UNTUK DETEKSI FINANCIAL FRAUD
نویسندگان
چکیده
Pada era yang serba modern dan digital ini membuat semua hal dapat dilakukan secara melalui social media, termasuk melihat apakah suatu perusahaan melakukan financial fraud atau tidak. Penelitian menggunakan data non untuk mendeteksi fraud. Data diambil dari media diproksikan oleh public account, account authentication, creation time posting frequency. dengan EPS, operating margin, ROA, quick ratio, debt assets turnover growth rate of net profit. perhitungan Beneish M-Score menentukan terjadi di dalam perusahaan. rancangan penelitian kuantitatif sampel keuangan perbankan terdaftar BEI tahun 2019-2020. Hasil menunjukkan bahwa berupa berpengaruh terhadap fraud, sedangkan frequency tidak financial, proksinya
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ژورنال
عنوان ژورنال: Accounting and management journal
سال: 2022
ISSN: ['2775-6866']
DOI: https://doi.org/10.33086/amj.v6i1.2733