THE METHOD OF BEHAVIOUR DETECTION ON MORAL HAZARD IN FINANCIAL STATEMENT
Manajemen dan Bisnis, 2014 The purpose of this study is to detect fraud or moral hazard on the financial statements that prepared by the company. This research uses financial ratio analysis to detect financial fraud and moral hazard.
Fitri Ismiyanti
doaj +1 more source
Pengaruh Pressure, Opportunity Dan Rationalization (Fraud Triangle) Terhadap Financial Statement Fraud (Studi Empiris Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016) [PDF]
, 2018 The aim of this research is to analiyze the influence of Pressure, Opporunity dan Rationalization in detecting phenomenon of financial statement frauds. In this research there are 7 variables that are hypothesized to affect fraud.
, Dr. Noer Sasongko, S.E Ak., M.Si +1 more
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International Journal of Eating Disorders, EarlyView.ABSTRACT Objective Recent growth of online research has been accompanied by an increase in reports of fraudulent participants, which can significantly comprise research validity. Drawing from our experience using Qualtrics with open recruitment, existing literature, and emerging studies in eating disorders (ED), we outline the risk and provide simple ...
Jamie‐Lee Pennesi +2 more
wiley +1 more source
STUDI FINANCIAL STATEMENT FRAUD PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Jurnal Ekonomi dan Bisnis Airlangga, 2017 This study aimed to find out the effect of financial stability, external pressure, financial target, personal financial need, and ineffective monitoring to financial statement fraud.
Arie Winda Yulia
doaj +1 more source
Pengaruh Fraud Triangle terhadap Deteksi Kecurangan Laporan Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efekindonesia (Bei) [PDF]
, 2015 The purpose of this study was to determine the effect Froud detecting fraud triangle in the financial statements. Variables of Fraud Triangle is stability pressuure proxy with ACHANGE, external pressure proxy with FREEC, personal financial need proxy ...
WIDARTI, W. (WIDARTI)
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FRAUD DIAMOND DALAM FINANCIAL STATEMENT FRAUDFRAUD DIAMOND DALAM FINANCIAL STATEMENT FRAUD
BISNIS : Jurnal Bisnis dan Manajemen Islam, 2016 The financial statements will become more qualified in the<br />presentation if the presentation is based on qualitative<br />elements, among others: easy to understand, reliable,<br />comparable (comparable), and relevant. The financial<br />statements are presented to stakeholders, namely:<br />management, employees ...
Faiz Rahman Siddiq, Sofyan Hadinata
openaire +2 more sources
Earnings Quality and ESG Performance in Energy and Utilities: What Really Matters?
International Journal of Finance &Economics, EarlyView.ABSTRACT The paper investigates the controversial relationship between firms' earnings quality and environmental, social and governance (ESG) performance, focusing on the energy and utility sectors given their significant regulatory pressures, environmental impact, and capital‐intensive nature, which render ESG performance particularly important for ...
Antonios Persakis +2 more
wiley +1 more source
Pengaruh Financial Expertise of Committee Audit Members, Kepemilikan Manajerial, Ukuran Perusahaan, dan Leverage terhadap Terjadinya Kecurangan Pelaporan Keuangan (Studi Pada Perusahaan-Perusahaan yang Listed (Go Public) di Bursa Efek Jakarta (BEJ) periode 2002-2006) [PDF]
, 2012 This research aims to find empirical evidence of factors influencing Fraudulent financial reporting. The factors to be analysed in this research namely financial expertise of Audit Committee, managerial ownership, size company, and leverage.
ANISA, Widya Nur, PRASTIWI, Andri
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ESG Performance and Credit Risk: Evidence From Chinese Manufacturing Companies
International Journal of Finance &Economics, EarlyView.ABSTRACT This study investigates the effect of corporate environmental, social, and governance (ESG) performance on credit risk using a sample of manufacturing firms listed on China's Shanghai and Shenzhen A‐share markets from 2009 to 2021. Employing fixed effects, the generalised method of moments, and instrumental variable models, we find that ...
Yanan Wang +4 more
wiley +1 more source
"Lessons We Should Have Learned from the Global Financial Crisis but Didn't" [PDF]
In this paper, I first quickly recount the causes and consequences of the global financial crisis (GFC). Of course, the triggering event was the unfolding of the subprime crisis; however, I argue that the financial system was already so fragile that just
L. Randall Wray
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