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PENGARUH ARTIFICIAL INTELLIGENCE TERHADAP INDIKASI MANIPULASI LABA PADA PERUSAHAAN TEKNOLOGI DI BURSA EFEK INDONESIA PERIODE 2020-2025 (DALAM PERSPEKTIF FRAUD DIAMOND THEORY)

This study aims to examine the effect of Artificial Intelligence from the perspective of the Fraud Diamond Theory, comprising pressure, opportunity, rationalization, capability, and technical opacity on indications of earnings manipulation in technology companies listed on the Indonesia Stock Exchange during the 2020–2025 period. The research sample was determined using a purposive sampling method. Indications of earnings manipulation were measured using the Beneish M-Score. Data analysis was conducted using panel data regression with E-Views 13 software. The results indicate that pressure, opportunity, and technical opacity have a positive and significant effect on indications of earnings manipulation, whereas rationalization and capability show no significant effect. Simultaneously, all variables collectively influence indications of earnings manipulation, as technological complexity increases the risk of financial statement manipulation.

Availability
#
Central Library (Reference) T1931382026
T193138
Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1931382026
Publisher
Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xvii, 98 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.450 7
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Prodi Ekonomi Akuntansi
Beneish M-Score
Specific Detail Info
-
Statement of Responsibility
Other version/related
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