Pengaruh Fraud Triangle terhadap Deteksi Kecurangan Laporan Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efekindonesia (Bei) [PDF]
, 2015 The purpose of this study was to determine the effect Froud detecting fraud triangle in the financial statements. Variables of Fraud Triangle is stability pressuure proxy with ACHANGE, external pressure proxy with FREEC, personal financial need proxy ...
WIDARTI, W. (WIDARTI)
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An Investigation of Fraud in Nonprofit Organizations: Occurrences and Deterrents [PDF]
, 2006 Losses due to fraudulent activities are particularly troublesome in the nonprofit sector because they directly reduce resources available to address tax-exempt purposes.
Elizabeth Keating +3 more
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Deteksi financial statement fraud: Pengujian dengan fraud diamond
Jurnal Akuntansi dan Auditing Indonesia, 2018 This research is an empirical research that aims to determine the effect of fraud diamond toward financial statement fraud on the public companies LQ-45 listed in Indonesia Stock Exchange (IDX) from 2010 to 2014.
Merissa Yesiariani, Isti Rahayu
doaj +1 more source
Pendeteksian Kecurangan (Fraud) Laporan Keuangan Oleh Auditor Eksternal [PDF]
, 2008 Objectives of this paper are to identify and describe the problems in detecting the financial statement fraud in auditing financial statements by external auditors. Although detection of fraud is important to enhance the value of auditing, there are many
Koroy, T. R. (Tri)
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Jurnal Akuntansi, 2016 The Influence of Internal Control and Audit Findings Follow-up Toward the Quality of Financial Statement Which Imply in Preventing Fraud. This research aimed to find out the influence of internal control and audit findings follow-up toward the quality of
Memen Kustiawan
doaj +1 more source
PENGARUH RASIO LEVERAGE KEUANGAN, PROFITABILITAS, KOMPOSISI ASET, LIKUIDITAS, PERPUTARAN MODAL, DAN PERPUTARAN PIUTANG TERHADAP KECURANGAN PELAPORAN KEUANGAN (Studi Kasus pada Perusahaan Non Keuangan yang Mendapat Sanksi Penyajian Laporan Keuangan dari OJK Periode 2010-2016) [PDF]
, 2018 Fraudulent practice in financial report has resulted in the decrease of reliablity in financial report, causing losses for investors and creditors. Financial ratios can represent the company's performance and become a trigger factor for management to ...
ARIFIN, M Burhanudin +1 more
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Fraud diamond analysis in detecting financial statement fraud [PDF]
The Indonesian Accounting Review, 2019 This study aimed to analyze the factors used to detect financial statement fraud from a fraud diamond perspective. It tried to find out the effect of pressure proxied by financial targets, opportunity proxied by ineffective monitoring, rationalization proxied by change in auditors, and capability proxied by director change on financial statement fraud.
openaire +2 more sources
Analisis Hubungan Pengendalian Internal Versi Coso Terhadap Indikasi Kecurangan Laporan Keuangan Pada Baitul Qiradh Anggota Pusat Koperasi Syariah Nanggroe Aceh Darussalam [PDF]
, 2016 Indications of fraud financial statements do not only occur in the public sector or in the banking sector, but can also occur in a cooperative sharia as Baitul Qiradh.
Ariani, N. E. (Nita) +1 more
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Private Enterprise, Public Trust: The State of Corporate America After Sarbanes-Oxley [PDF]
, 2006 The highly visible accounting scandals that surrounded the collapse of Enron, WorldCom, and several other major companies -- together with the revelation of fraud and other acts of malfeasance by corporate executives -- aroused public outrage, called ...
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