Results 1 to 10 of about 1,382,856 (158)

Die staat van toegevoegde waarde as komponent van finansiele verslaggewing in die RSA

South African Journal of Business Management, 1991
The value added statement as component of financial reporting in the RSA The value added statement was developed due to a need for more understandable financial information for the uninformed user of financial statements.
A. P. Du Plessis, D. S. Joubert
doaj   +1 more source

Financial Stability, Leverage, Ineffective Monitoring, Independent Audit Committee, and the Fraudulent Financial Statement

International Research Journal of Business Studies, 2020
This study aims to develop prior empirical model research of factors influence toward fraudulent financial statement and determine some element of fraud triangle that are financial stability, Leverage , ineffective monitoring and one element of Good ...
Fenny Tjen, Togar Sitorus, Rina Nur Chasanah   +2 more
doaj   +1 more source

MENGELOLA LAPORAN KEUANGAN PARA PELAKU USAHA PADA PKBM BINA MANDIRI BANDUNG

Dinamisia, 2019
Every business people is required to make a financial report which is the accountability report of his business activities. Including a newly business people.
Dini Wahjoe Hapsari, Dudi Pratomo, Elly Suryani   +2 more
doaj   +1 more source

MODEL PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN OLEH AUDITOR SPESIALIS INDUSTRI DENGAN ANALISIS FRAUD TRIANGLE [PDF]

Jurnal Akuntansi Multiparadigma, 2016
Abstrak: Model Pendeteksian Kecurangan Laporan Keuangan dengan Analisis Fraud Triangle. Penelitian ini bertujuan untuk membuat model dalam mendeteksi kecurangan laporan keuangan.
Reskino, Muhammad Fakhri Anshori
doaj   +1 more source

Analysis of Financial Stability Factors, Financial Targets, External Pressure, Inefficient Monitoring and Rationalization of the Financial Statements Fraud

Almana: Jurnal Manajemen dan Bisnis, 2021
Financial statements are a medium to provide useful information for stakeholders and parties involved. Correct information will help all parties to make the right decisions in carrying out economic or business activities.
Dewi Khornida Marheni, Suryati Suryati
doaj   +1 more source

The effects of corporate governance mechanisms and financial variables on the financial restatement of the firms listed on the Tehran Stock Exchange [PDF]

تحقیقات مالی, 2015
This paper examines the effects of Corporate Governance (board structure and ownership structure) and some financial variables on financial statement restatements. For this purpose, citing firms have been divided into two groups: a group comprising firms
Yahya Hassas Yeganeh, Somayyeh Taghizadeh   +1 more
doaj   +1 more source

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
doaj   +1 more source

Analisis Penyajian Laporan Keuangan Sektor Ukm Berbasis Standar Lembaga Permodalan Perbankan

Akrual: Jurnal Akuntansi, 2009
Lower access to bank because UKM can’t make financial statement suitable with bank standards. Therefore this research will descript financial statement of UKM and explain many constraints for UKM to compiling financial statement suitable standard in bank.
Susi Handayani
doaj   +1 more source

The Role of Audit Report Lag in Mediating the Effect of Auditor Switching and Financial Distress on Financial Statement Fraud

Sriwijaya International Journal of Dynamic Economics and Business, 2022
This paper examines the effect of auditor switching and financial distress on financial statement fraud with audit report lag as the intervening variable. This research used 26 fraud companies and 45 non-fraud companies listed by Indonesia Stock Exchange
Emma Rani Nuristya, Dwi Ratmono
doaj   +1 more source