Results 91 to 100 of about 248,948 (197)

Use of regression models when performing fraud risk assessment procedures in the audit process [PDF]

, 2017
The article provides an overview of current research in the use of regression models when performing assessment procedures of material misstatement risks due to fraud in the financial statement audit.
Arzhenovskiy, S. V., Bakhteev, Andrey Vladimirovich, Khakhonova, Natalya Nikolayevna, Kuznetsova, Yelena Vyacheslavovna   +3 more
core  

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

Pengaruh Ukuran Kap Dan Masa Perikatan Audit Terhadap Penerapan Prosedur Audit Untuk Mendeteksi Risiko Kecurangan Dalam Laporan Keuangan, Serta Implikasinya Terhadap Kualitas Audit (Survei Pada Kantor Akuntan Publik Anggota Forum Akuntan Pasar Modal) [PDF]

, 2014
Based on a press release from the Public Relations Bureau of the Ministry of Finance (2010-2011), the case of a violation by a public accountant in Indonesia is generally a violation of government regulations and the failure of the audit (audit failure ...
Sarwoko, I. (Iman)
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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)
core   +1 more source

Auditors perceptions towards the effectiveness of the international standard on auditing 240 Red Flags : evidence from Lebanon [PDF]

, 2019
Most of the studies on auditors’ perceptions towards the effectiveness of the international standard on auditing 240 Red Flags (RF) were conducted in developed economies.
Hijazi, Wajdi, Mahboub, Rasha M.
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Deteksi Financial Statement Fraud dengan Fraud Diamond

Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
This research is motivated by concerns about the increasing cases of manipulation of financial statements that have the potential to undermine investor confidence and disrupt the stability of the financial sector. In this case, the Fraud Diamond approach  which includes four elements, namely foresight, opportunity, rationalization, and capability is ...
openaire   +1 more source

THE ROLE OF GENDER IN THE AUDIT COMMITTEE AS A MODERATOR ON THE DETERMINANTS OF INDICATIONS OF FINANCIAL STATEMENT FRAUD IN BANKING: A FRAUD HEXAGON PERSPECTIVE

SAR (Soedirman Accounting Review): Journal of Accounting and Business
This research aims to empirically prove the factors that lead the board of directors to commit financial statement fraud. These factors are explained and interpreted based on the elements found in the fraud hexagon theory.
I Wayan Juliarta, Anantawikrama Tungga Atmadja, Desak Nyoman Sri Werastuti   +2 more
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, PRASETYO, Andrian Budi   +1 more
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Detecting Financial Statement of Fraud

Journal of Comprehensive Science
Kecurangan laporan keuangan menjadi isu penting yang dapat merusak integritas perusahaan dan mempengaruhi stabilitas ekonomi serta kepercayaan investor. Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis faktor-faktor yang mempengaruhi deteksi kecurangan laporan keuangan melalui teori fraud diamond.
Cindy Wulan Sari, Riana Arvia, Yola Aulia   +2 more
openaire   +1 more source

DETEKSI FINANCIAL STATEMENT FRAUD DENGAN ANALISIS FRAUD TRIANGLE PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI [PDF]

, 2013
Cases of fraud often occur in the banking sector. Because of that, this study examinesfactors of fraud triangle in detection of financial statement fraud.
KUSUMAWARDHANI, PRISCA
core   +2 more sources