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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Research on the Internal Control Defect Behind Financial Fraud [PDF]
SHS Web of ConferencesIn recent years, financial fraud governance has emerged as a critical issue in corporate governance and financial sectors. Despite the establishment of regulatory frameworks to standardize capital market development both domestically and internationally,
Zhao Wenlu
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DETECTION OF FRAUD INDICATIONS IN FINANCIAL STATEMENTS USING FINANCIAL SHENANIGANS
, 2020 This study aims to empirically test the detection of indications of financial statement fraud based on financial shenanigans. Financial shenanigans are proxied by the growth in days' sales outstanding, cash flow from operating divided by net income, and ...
Prasetyono, Prasetyono +3 more
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The Effect of the Fraud Triangle and Sharia Compliance Disclosure on Financial Statement Fraud in Indonesian Islamic Banks [PDF]
Облік і фінансиFinancial statement fraud in Islamic banks is unethical because, in this way, banks mislead their shareholders and other users of financial statements.
Dhea Marella Aulia +3 more
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THE EFFECT OF FRAUD TRIANGLE IN DETECTING FINANCIAL STATEMENT FRAUD
Jurnal Akuntansi, 2020 Financial statements are a form of a report presented by a company that shows the financial performance of the company. In many cases of financial report fraud committed by Public Accounting Firm, they beautify the financial statements so that many ...
Zakharia Sabatian, Francis M. Hutabarat
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Pengembangan Model Prediktif Pendeteksi Financial Fraud Berdasarkan Fraud Model Theory
Journal of Management and Business Review, 2023 Financial fraud is among the rarest forms, resulting in the greatest organizational losses. Financial and reputational crises are examples of the costs of financial manipulation.
Putri Andini +4 more
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Beneish Model: Detection of Indications of Financial Statement Fraud Using CEO Characteristics
, 2022 The study aims to analyze the influence of CEO characteristic factors on indications of financial statement fraud using the Beneish Model. Based on the upper echelon theory, this study proposes six hypotheses which are tested using logistic regression ...
Carolina, Anita, Masruroh, Siti
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FRAUD DIAMOND FOR DETECTION OF FINANCIAL STATEMENT MISREPRESENTATION IN THE MANUFACTURING INDUSTRY
Research in Management and Accounting, 2022 This research was conducted to obtain empirical evidence regarding fraud, primarily due to fraud in financial reports based on the fraud diamond theory.
Rizqi Ayu Mentari, Sopian
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Fraud Detection in a Financial Payment System [PDF]
, 2020 Many financial payment systems have to face fraudulent activities due to the fast-paced development of the technology. Fraud detection is essential for the proper management of fraud control. It automates the manual checking processes and helps the detection be done conveniently.
Dushani Perera +3 more
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El Muhasaba: Jurnal Akuntansi, 2022 This study examine the dimensions of fraud pentagon to explain this effect on the financial statement fraud. The fraud pentagon theory shows five elements can affect financial statement fraud, the element of pressure, the element of opportunity, the ...
Ybanez Vijeysechan Hamadi +2 more
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