Wijaya, Desya and Suryaningrum, Diah (2021) The Extensible Business Reporting Language and Fraudulent Financial Statement in Indonesia. In: Proceedings of the 1st MICOSS Mercu Buana International Conference on Social Sciences, MICOSS 2020, September 28-29, 2020, Jakarta, Indonesia.
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Abstract
This study aims to prove the effectiveness of the implementation of Extensible Business Reporting Language (XBRL) on the level of fraudulent financial statements. The sample was determined by using purposive sampling method and obtained 81 companies as the research sample. The results showed that XB
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 14:21 |
| Last Modified: | 17 Apr 2026 08:36 |
| URI: | http://eprints.eai.eu/id/eprint/34377 |
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