Results 21 to 30 of about 3,630,067 (304)

Pengaruh Faktor-Faktor Fraud Triangle Terhadap Financial Statement Fraud

open access: yesJurnal ASET (Akuntansi Riset), 2019
. The purpose of this study is investigate the effect of fraud triangle factors on financial statement fraud using Beneish M-Score to the manufacturing company listed on the Stock Exchange in 2016-2017.
Dhea Violin Rahma, Elly Suryani
doaj   +1 more source

Empowering Women Through Financial Inclusion: A Study of Urban Slum

open access: yesVikalpa, 2019
Executive Summary Financial Inclusion is considered to be a critical indicator for development and well-being of the society around the globe. Providing inclusive financial services, that is, financial services affordable for all, has become a basic ...
Shivangi Bhatia, Seema Singh
doaj   +1 more source

Understanding How Big Data Technologies Reconfigure the Nature and Organization of Financial Statement Audits: A Sociomaterial Analysis

open access: yesThe European Accounting Review, 2021
This study focuses on the recent development in audit technologies, i.e., the rise of Big Data and Analytics (BDA) tools, and how auditors make use of them in audits.
George Salijeni   +2 more
semanticscholar   +1 more source

KP snack financial statement and ratio analysis [PDF]

open access: yesSHS Web of Conferences
This research looks at the current situation and development of the snacking industry from a company perspective (taking KP snacks as an example).
Nie Erling
doaj   +1 more source

The Effects of Beneish’s M-Score Model and Financial Ratio Analyis on Fraudulent Financial Statement Indications [PDF]

open access: yesE3S Web of Conferences, 2023
The aim of this research was to collect empirical evidence on the effects of Beneish’s M-Score Model that was calculated using the eight formulas that come with it and of financial ratio analysis based on the indicators financial leverage, profitability,
Lumadi Kezia Aviel   +1 more
doaj   +1 more source

STUDI FINANCIAL STATEMENT FRAUD PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

open access: yesJurnal 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

Analysis of Pentagon Fraud Model To detect Financial Statement Fraud (Study on the Industrial ClassificationFinance on the Indonesia Stock Exchange)

open access: yesMajalah Ilmiah Bijak, 2021
Fraudulent Practices A is a problem that must be detected at the Earliest time, as an Effort to Protect Company'S assets and maintain the trust of stakeholders.
Shinta Gem Sari, Alif Akbar Subkhi
doaj   +1 more source

GASB Statement No. 31: Why No Controversy? [PDF]

open access: yes, 2009
Fair value reporting of investments in the financial statements of commercial enterprises is required under FASB Statement No. 115. The standard created much controversy when issued due to provisions that changes in fair values of certain investments ...
Hunt, George L.
core   +3 more sources

Pelatihan Pembuatan Laporan Keuangan Bagi UMKM Sebagai Informasi Untuk Pengambilan Keputusan

open access: yesJurnal 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   +3 more
doaj   +1 more source

THE EFFECT OF FRAUD TRIANGLE IN DETECTING FINANCIAL STATEMENT FRAUD

open access: yesJurnal 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
doaj   +1 more source

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