ANALISIS FRAUD TRIANGLE DALAM PENENTUAN TERJADINYA FINANCIAL STATEMENT FRAUD [PDF]
, 2021 Perusahaan berupaya memperlihatkan kondisi keuangan sebaik mungkin untuk menarik perhatian para calon investor. Hal ini memicu timbulnya potensi adanya kecurangan (fraud) dalam pembuatan laporan keuangan.
Nahar, Aida, Fatkhurrizqi, Muhammad Azmi
core +1 more source
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
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 +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 +2 more
doaj +1 more source
Financial intelligence: Financial statement fraud in Indonesia
Journal of Intelligence Studies in Business, 2020 Indonesia is currently in an honesty crisis, especially in financial governance, bothin government and private institutions. Our study uses the concept of financial intelligence toidentify and collect information related to financial affairs in an ...
Muhammad Ikbal +4 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
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 +1 more
doaj +1 more source
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
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
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