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Deteksi financial statement fraud dengan analisis fraud triangle pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia [PDF]

Jurnal Akuntansi dan Auditing Indonesia, 2016
Tujuan penelitian ini adalah untuk menguji pengaruh fraud triangle dalam menjelaskan fenomena kecurangan laporan keuangan. Penelitian ini terdiri dari tujuh variabel independen yang diadopsi dari penelitian (Skousen, Smith, dan Wright 2009).
Laila Tiffani, Marfuah Marfuah
doaj   +4 more sources

Corporate Governance and Financial Statement Fraud During the Covid-19: Study of Companies Under Special Monitoring in Indonesia

Journal of Risk and Financial Management, 2023
The COVID-19 pandemic had a wide-ranging impact, resulting in a global recession due to weakened purchasing power. This circumstance necessitates business organizations adapting to developments and being more conscious of the risk of financial statement ...
Arum EDP, Wijaya R, Wahyudi I, Brilliant AB.   +3 more
europepmc   +2 more sources

Financial statement fraud based on Hexagon Fraud Approach

JPPI (Jurnal Penelitian Pendidikan Indonesia), 2023
This study aims to determine the effect of fraud hexagons on fraudulent financial statements. The objects of this research are food and beverage companies listed on the Indonesia Stock Exchange for the 2017-2019 period.
Prima Apriwenni, Elis Sondang Dasawati, Chrysolyte Thalia Abigail   +2 more
doaj   +2 more sources

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   +6 more sources

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

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   +6 more sources

A panel data analysis of the effect of audit quality on financial statement fraud [PDF]

AJAR (Asian Journal of Accounting Research)
Purpose – Financial statement fraud has become a global concern, and auditors are increasingly focused on identifying and investigating it. Auditors may play a crucial role in investigating and reducing financial statement fraud, and this is particularly
Maryam Yousefi Nejad, Ahmed Sarwar Khan, Jaizah Othman   +2 more
doaj   +2 more sources

Fraud Pentagon for Detecting Financial Statement Fraud [PDF]

Journal of Economics, Business & Accountancy Ventura, 2020
A financial statement is a result of financial reporting that describes the results of an entity’s financial performance for a specified period. Financial statements can also cause managers in an entity to commit financial reporting fraud because they ...
Ananda Putra Nindhita Aulia Haqq, Gideon Setyo Budiwitjaksono   +1 more
doaj   +2 more sources

Pengaruh Fraud Pentagon terhadap Financial Statement Fraud

Bandung Conference Series: Accountancy
Abstract. This study aims to determine banking companies that experience financial statement fraud using pentagon fraud theory. Pentagon fraud has five factors that influence the cause of someone committing fraud, namely pressure, opportunity, rationalization, competence and arrogance.
Izmi Hafsah Azizah, null Pupung Purnamasari, null Mey Maemunah   +2 more
openaire   +2 more sources

PENGARUH FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD

Balance Vocation Accounting Journal, 2023
The purpose of this study is to determine the influence of diamond fraud elements consisting of pressure elements (which are proxied with financial stability, external pressure, and financial targets), oppoturnity elements (which are proxied by the nature of industry and ineffective monitoring), rationalization elements proxied by audit opinions, and ...
Adam Maulana Prastyo, Aris Eddy Sarwono, Dewi Saptantinah Puji Astuti   +2 more
openaire   +2 more sources

Pengaruh Dimensi Fraud Hexagon terhadap Financial Statement Fraud

Jurnal Kajian Akuntansi, 2022
The purpose of this research is to analyze the influence of fraud factors of fraud hexagon (S.C.C.O.R.E) towards fraudulent financial statement. Fraudulent financial statement is measured by using Beneish M-Score Model.
Anitaria Siregar, Etty Murwaningsari
doaj   +2 more sources