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ANALISIS POTENSI RISIKO FINANCIAL STATEMENT FRAUD MENGGUNAKAN FRAUD SCORE MODEL PADA PERUSAHAAN PENGGUNA JASA KAP BIG FOUR DAN KAP NON BIG FOUR (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2011) [PDF]

, 2013
ABSTRAK Penelitian ini bertujuan untuk menguji apakah tingkat risiko financial statement fraud pada perusahaan pengguna jasa KAP big four berbeda dari perusahaan pengguna jasa KAP non-big four.
Fitriana, Dwi Ayunda
core  

ANALISIS FRAUD HEXAGON TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI

Accounting and Finance Studies, 2022
Financial statement fraud is a discrepancy between the application of accounting principles and the preparation of financial statements with the aim of deceiving and deceiving users of financial statements. The approach taken to identify the factors that
Herlina Nadziliyah, Niken Savitri Primasari   +1 more
semanticscholar   +1 more source

Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen, Eric Owusu Boahen, Cuong Nguyen   +2 more
wiley   +1 more source

Fraud Pentagon in Detecting Financial Statement Fraud

Journal of Multiperspectives on Accounting Literature
Purpose: This study aims to prove the influence of the fraud pentagon on the existence of fraudulent financial statements. Methodology/approach: This research approach is quantitative with secondary data in the form of company annual reports in the manufacturing sector with the food & beverage sub-sector listed on the IDX for the 2016-2020 ...
Ruci Arizanda Rahayu, null Nurasik, Riza Arista Firana, Sarwenda Biduri   +3 more
openaire   +2 more sources

Impact of Whistleblowing System Between the Vousinas Fraud Hexagon Theory and Financial Statement Fraud

MAKSIMUM
This study examines and analyses the impact of pressure, opportunity, rationalization, capability, ego, and collusion on financial statement fraud. Testing of the whistleblowing system variable is a moderating variable in the relationship between the ...
Muhammad Rafi Raihan, I. D. Pamungkas, Yulita Setiawanta, Enny Susilowati Mardjono   +3 more
semanticscholar   +1 more source

Green Innovation and Firm Efficiency: The Role of Institutional Quality in Italian High‐Tech Manufacturing Sectors

Business Strategy and the Environment, EarlyView.
ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino, Sandro Rondinella, Marianna Succurro   +2 more
wiley   +1 more source

The role Of Corporate Governance in financial statement frauds [PDF]

, 2011
Literature review. Theoretical framework and hypotheses: agency theory and conflict of interests, financial statement fraud and corporate governance. Sample and data. Methodology. Results. Conclusions and limitations.Literature review.
Magnanelli, Barbara Sveva
core  

Detecting evolutionary financial statement fraud

Decision Support Systems, 2011
A fraudulent financial statement involves the intentional furnishing and/or publishing of false information in it and this has become a severe economic and social problem. We consider Data Mining (DM) based financial fraud detection techniques (such as regression, decision tree, neural networks and Bayesian networks) that help identify fraud.
Information Systems and Technologies, ESCP Europe Paris cedex 11, France ( host institution ), Zhou, Wei ( author ), Kapoor, Gaurav ( author )   +2 more
openaire   +2 more sources

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 organization.
Muhammad Ikbal, Irwansyah Irwansyah, Ardi Paminto, Yana Ulfah, Dio Caisar Darma   +4 more
openaire   +2 more sources

PENGARUH FRAUD HEXAGON DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD

Jurnal Ekonomi Trisakti, 2023
Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh fraud hexagon yang meliputi Financial Stability, External Pressure, Ineffective Monitoring, Change in Auditor, Change in Director, Arrogance, dan State-Owned Enterprises dalam mendeteksi Financial Statement Fraud.
Andreas Stephanson Malau, Titik Aryati
openaire   +1 more source