Publish In |
International Journal of Management and Applied Science (IJMAS)-IJMAS |
Journal Home Volume Issue |
||||||||
Issue |
Volume-4,Issue-4 ( Apr, 2018 ) | |||||||||
Paper Title |
Detection of Financial Statement Fraud on Annual Reports: A Fraud Application Model to Non-Timely Filing of Indonesian Public Listed Companies | |||||||||
Author Name |
Sabat Tino Heidyatmoko, Vita Ratnasari | |||||||||
Affilition |
Management Technology Department of Institut Teknologi Sepuluh Nopember Surabaya | |||||||||
Pages |
45-49 | |||||||||
Abstract |
Few public listed companies in Indonesiawere exposed a trade suspension as consequence of non-timely filing financial statement. The tendency of a recurrence non-timely filing financial statement founds in public listed company in 2013. This study examines the characteristics of variable in financial statement that affect significantly with non-timely filing financial statement and calculate the impact of risk based on binary classification metrics. In this analysis, Logistic Regression is performed to identify non-timely filling financial statement and timely filing financial report submitted to Indonesia Stock Exchange. There are 56 public listed companies as subjects in this study where 26 companies are non-timely filing of financial statement, and the other 30 companies are timely filing financial statement. This research has found a new model that suitable in factor detection on causing the tendency of non-timely filing financial statement that could fit in current business specially on public company in Indonesia. Keywords - BinaryClassification Metrics, Fraud Detection, Logistic Regression, Non-timely Filling, Suspension | |||||||||
View Paper |