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FRAUD DIAMOND TERHADAP FINANCIAL STATEMENT FRAUD
BALANCE : JURNAL AKUNTANSI DAN BISNIS, 2020 This study aims to examine the effect of diamond fraud on financial statement fraud: an empirical study in the west kalimantan province, both partially and simultaneously. Fraud can occur in every country with different types and frequencies, because there are still potential risks of corruption in the political system that hasn’t changee. In addition,
Zulham Al Farizi +2 more
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Pengaruh Faktor-Faktor Fraud Triangle Terhadap Financial Statement Fraud
Jurnal ASET (Akuntansi Riset), 2019 . The purpose of this study is investigate the effect of fraud triangle factors on financial statement fraud using Beneish M-Score to the manufacturing company listed on the Stock Exchange in 2016-2017.
Dhea Violin Rahma, Elly Suryani
doaj +1 more source
Jurnal Akuntansi, 2022 The present study aims to examine the effect of human resource competence, ethical behavior, and work motivation on the prevention of financial reporting fraud moderated by whistleblowing systems.
Ina Mutmainah
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Fraud Hexagon dalam Mendeteksi Financial Statement Fraud Perusahaan Perbankan di Indonesia
Jurnal Kajian Akuntansi, 2021 Cases of fraud are increasing from year to year and the costliest type of fraud is financial statement fraud which causes substantial losses for the company and users of financial statement.
Bambang Leo Handoko
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Jurnal Akuntansi dan Audit Syariah, 2023 Financial statement fraud is an intentional act by certain parties in manipulating financial numbers on financial statements so that the disclosure of information is not appropriate.
Rosyid Nur Anggara Putra +1 more
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Effectiveness of the fraud triangle model in the detection of financial statement fraud in South African municipalities [PDF]
Public and Municipal FinanceThere is a high prevalence of financial statement fraud and wasteful expenditure in South African municipalities. According to the fraud triangle model, pressure, opportunity, and rationalization are the underlying causes of financial statement fraud ...
Ambani Tshikovhi +2 more
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Efek Mediasi Kesulitan Keuangan dalam Mendeteksi Corporate Fraud di Indonesia
Jurnal Kajian Akuntansi, 2022 This study analyzed the mediating effect of financial distress on the research model of the fraud hexagon effect on corporate fraud. The research model in this study was tested using the multiple regression analysis method using 210 companies data ...
Natalis Christian
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Financial Fraud Detection: A Comparative Study of Quantum Machine Learning Models [PDF]
International Journal of Quantum Information, 2023 In this research, a comparative study of four Quantum Machine Learning (QML) models was conducted for fraud detection in finance. We proved that the Quantum Support Vector Classifier model achieved the highest performance, with F1 scores of 0.98 for ...
Nouhaila Innan +2 more
semanticscholar +1 more source
Can the general fraud offence 'get the law right'? Some perspectives on the 'problem' of financial crime [PDF]
, 2007 The Fraud Bill, which received Royal Assent on 8 November 2006, created an offence of fraud in English criminal law which marks a departure of utmost significance from the approach adopted hitherto, whereby a number of related offences cover behaviour ...
Wilson, G, Wilson, SJ
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Fraud Pentagon for Detecting Financial Statement Fraud [PDF]
Journal of Economics, Business, & Accountancy Ventura, 2020 A financial statement is a result of financial reporting that describes the results of an entity’s financial performance for a specified period. Financial statements can also cause managers in an entity to commit financial reporting fraud because they want to describe an excellent financial performance.
Ananda Putra Nindhita Aulia Haqq +1 more
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