| contributor author | Hansen, Seng | |
| contributor author | Setiono, Bambang | |
| contributor author | Handayani, Sri | |
| contributor author | Dewobroto, Wisnu Sakti | |
| date accessioned | 2026-08-20T11:13:22Z | |
| date available | 2026-08-20T11:13:22Z | |
| date copyright | 2025/06/24 | |
| date issued | 2025 | |
| identifier other | JLADAH.LADR-1301.pdf | |
| identifier uri | http://yetl.yabesh.ir/yetl1/handle/yetl/4311869 | |
| description abstract | AbstractNumerous instances of financial statement manipulation by Indonesian construction
companies have surfaced in recent years. This indicates fraud practices in the construction
industry as well as the inadequacy of external auditors in carrying out ...Practical ApplicationsThis study addressed fraud in the construction sector by investigating the factors
influencing external auditors’ ability to identify financial statement fraud. With
several court cases arising in recent years, financial statement ... | |
| publisher | American Society of Civil Engineers | |
| title | Influence Factor Model for Fraud Detection in Construction Companies’ Financial Statements | |
| type | Journal Article | |
| journal volume | 17 | |
| journal issue | 4 | |
| journal title | Journal of Legal Affairs and Dispute Resolution in Engineering and Construction | |
| identifier doi | 10.1061/JLADAH.LADR-1301 | |
| journal fristpage | 04525050-1 | |
| journal lastpage | 04525050-12 | |
| page | 12 | |
| tree | Journal of Legal Affairs and Dispute Resolution in Engineering and Construction:;2025:;Volume ( 017 ):;issue: 004 | |
| contenttype | Fulltext | |