Results 51 to 60 of about 15,477 (161)

MENDETEKSI KECURANGAN LAPORAN KEUANGAN DENGAN ANALISIS FRAUD DIAMOND DALAM PERSPEKTIF ISLAM (Studi Empiris Bank Umum Syariah di Indonesia)

Profita, 2020
As a Sharia-based financial intermediary, sharia commercial banks operate based on sharia principles (Islam), and procedures are based on the provisions of the Koran and Hadith.
Hendra Galuh Febrianto, Amalia Indah Fitriana   +1 more
doaj   +1 more source

THE INFLUENCE OF BOARD OF COMMISSIONERS AND AUDIT COMMITTEE EFFECTIVENESS, OWNERSHIP STRUCTURE, BANK MONITORING, AND FIRM LIFE CYCLE ON ACCOUNTING FRAUD

Jurnal Akuntansi dan Keuangan Indonesia, 2013
Financial statement fraud has cost market participants, including investors, employees, creditors, and pensioners. Capital market participants expect active and vigilant corporate governance to ensure the quality, integrity, and transparency of financial
Synthia Madya Kusumawati, Ancella A. Hermawan   +1 more
doaj   +1 more source

CoDetect: Financial Fraud Detection With Anomaly Feature Detection

IEEE Access, 2018
Financial fraud, such as money laundering, is known to be a serious process of crime that makes illegitimately obtained funds go to terrorism or other criminal activity.
Dongxu Huang, Dejun Mu, Libin Yang, Xiaoyan Cai   +3 more
doaj   +1 more source

Actions to detect fraud in financial statements

Buhalterinės Apskaitos Teorija ir Praktika, 2014
The information provided in financial statements should be neutral and reliable thus enabling the users of the financial statements to make financially legitimate decisions regarding the perspectives of the company’s development.
Rasa Kanapickienė, Živilė Grundienė
doaj   +1 more source

Analisis Kepatuhan Prinsip-Prinsip Syariah Terhadap Kesehatan Finansial Dan Fraud pada Bank Umum Syariah

Asy Syar'iyyah: Jurnal Ilmu Syariah dan Perbankan Islam, 2017
This aim of study were to determine the effect of Islamic income on financial health of sharia banks; To know the effect of financing profit sharing on financial health of sharia banks; To determine the effect of Islamic income on the fraud of sharia ...
Marheni Marheni
doaj   +1 more source

Analysis and Classification of Corporate Fraud Based on the Literature and Investigated Cases in Romania

Studies in Business and Economics
Corporate fraud has become increasingly common and sophisticated in today’s complex economic world, and a variety of strategies for perpetrating fraud have arisen. Financial fraud has various negative implications in the corporate sector since it reduces
Capraş Isabella Lucuţ, Achim Monica Violeta   +1 more
doaj   +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

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

Elaboration of Financial Fraud Ontology

Annals of Computer Science and Information Systems, 2022
Adamu Hussaini, Zahia Guessoum, Eunika Mercier Laurent   +2 more
openaire   +2 more sources

Do Fraud Pentagon Factors Explain Financial Statement Fraud? Evidence from Indonesian Manufacturing Firms

Advanced Research in Economics and Business Strategy Journal
This study aims to analyze the influence of factors in the fraud pentagon theory, namely financial targets, financial stability, external pressure, ineffective monitoring, change in auditor, change in director, and the frequency of CEO pictures, on ...
Maria Leontina Karina Pajur, Fidiana Fidiana , David Efendi   +2 more
doaj   +1 more source