The research aims to determine the impact of Government Accounting Standard and Human Resource Competence on Financial Statement Quality in Regional Gorontalo Regency. Method applied this is quantitative descriptive. data collected are primary obtained from questionnaire distributed employees Agency findings 1) owns a positive insignificant financial statement quality, 2) 3) Competence, simulta...

eXtensible Business Reporting Language (XBRL) has the potential to influence users’ processing of financial information and their judgments and decisions. XBRL is an eXtensible Markup Language (XML)-based language, developed specifically for financial reporting. XBRL, as a search-facilitating technology, contributes to direct searches and simultaneous presentation of related financial statement...

This paper describes the development and applications of FRAANK – Financial Reporting and Auditing Agent with Net Knowledge. The prototype of FRAANK presented here provides automated access to, and understanding and integration of rapidly changing financial information available from various sources on the Internet. In particular, FRAANK implements intelligent parsing to extract accounting numb...

Data mining techniques are providing great aid in financial accounting fraud detection, since dealing with the large data volumes and complexities of financial data are big challenges for forensic accounting. The implementation of data mining techniques for fraud detection follows the traditional information flow of data mining, which begins with feature selection followed by representation, da...

The aim of this research was to collect empirical evidence on the effects Beneish’s M-Score Model that calculated using eight formulas come with it and financial ratio analysis based indicators leverage, profitability, asset composition, liquidity, capital turnover fraudulent statement indications in manufacturing companies consumer goods sector listed Indonesia Stock Exchange over period 2017–...