Results 21 to 30 of about 1,382,856 (158)

Fraud diamond insights: Predictors of financial statement fraud in the financial services sector

Acta Commercii
Orientation: Indonesia’s financial services sector faces significant challenges because of financial statement fraud, undermining economic stability and stakeholder confidence.
Aulia F. Rahman, Syaiful Iqbal, Jessica Carolina   +2 more
doaj   +1 more source

New Fraud Diamond dan Deteksi Kecurangan Financial Statement pada Perusahaan Manufaktur Yang Terdaftar Di ISSI

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, Cici Nurmayang Sari   +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 ROLE OF FINANCIAL STATEMENT IN PERFORMANCE MANAGEMENT [PDF]

Modern Management Review, 2016
The essence of financial statements has been used as a background to present the elements of performance management, providing the required characteristics of balance, profit and loss account, additional information, cash flow statement, statement of ...
Alfred SZYDEŁKO, Renata BIADACZ
doaj   +1 more source

Information content of consolidated versus parent company financial statements with emphasis on the role of international Financial Reporting Standards. Evidence from the two capital markets ( Iran and Singapore) [PDF]

پژوهش‌های تجربی حسابداری, 2017
Information content of consolidated versus parent company financial statements with emphasis on the role of international Financial Reporting Standards.
hamzeh didar, sonia vakili
doaj   +1 more source

A Hybrid Approach of Stepwise Regression, Logistic Regression, Support Vector Machine, and Decision Tree for Forecasting Fraudulent Financial Statements

The Scientific World Journal, 2014
As the fraudulent financial statement of an enterprise is increasingly serious with each passing day, establishing a valid forecasting fraudulent financial statement model of an enterprise has become an important question for academic research and ...
Suduan Chen, Yeong-Jia James Goo, Zone-De Shen   +2 more
doaj   +1 more source

Financial Statement Fraud in the Turkish Financial Services Sector

Istanbul Business Research, 2021
Financial statement fraud is a huge obstacle to economic growth and it results in the loss of investors’ trust in the financial system. In literature, financial statement fraud detected in real sector companies is investigated thoroughly, however ...
Lale Aslan
doaj   +1 more source

Pelatihan Pembuatan Laporan Keuangan Bagi UMKM Sebagai Informasi Untuk Pengambilan Keputusan

Jurnal Pemberdayaan Masyarakat Madani, 2018
The purpose of this dedication for Pisangan Village Community through financial statement training for small business in collaboration with partners of Citra Kencana Community is to improve the understanding of partners in making financial report ...
Sila Ninin Wisnantiasri, Irma Paramita Sofia, Fitriyah Nurhidayah, Karsam Sunaryo   +3 more
doaj   +1 more source

AGRO-TECHNICAL DOCUMENTATION AS A SUPPORTING TOOL IN PRESENTING INFORMATION IN FARM FINANCIAL STATEMENTS

Humanities and Social Sciences, 2018
The purpose of this paper is to propose a method for the presentation of farming operations in farm financial statements with the use of agro-technical documentation kept by the farmers, as illustrated by the example of crop farms.
Małgorzata WĘGRZYŃSKA, Xesús PEREIRA LÓPEZ, Manuel VEIGA CARBALLIDO   +2 more
doaj   +1 more source

Quality analysis of financial statement reviews of local government: study of the impact of variables of time pressure and professional skills

JPPI (Jurnal Penelitian Pendidikan Indonesia), 2022
The main problems of this research were to test and analyze two independent variables, time pressure and professional skill, that related to the quality review of financial statements as a dependent variable.
Mulyati Akib, Tuti Dharmawati
doaj   +1 more source