Results 101 to 110 of about 10,562 (205)
BaileoThis study examines the influence of financial distress and independent commissioners on financial statement fraud, with audit quality serving as a moderating variable, in mining companies listed on the Indonesia Stock Exchange between 2020 and 2024 ...
Shelly Lusiana, Taufik Akbar
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DETERMINAN FINANCIAL STATEMENT FRAUD DENGAN MENGGUNAKAN PENDEKATAN FRAUD TRIANGLE
, 2019 The aim of this study is to examine the effects of financial stability, external pressure, personal financial needs, financial targets, nature of industry, ineffective monitoring, and rationalization of financial statement fraud on manufacturing ...
Setiawan, Ilham +2 more
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Impacts and Losses Caused By the Fraudulent and Manipulated Financial Information on Economic Decisions [PDF]
Nowadays the effects of the fraudulent and manipulated financial information have been more controversial. We should take into consideration that the financial losses caused by fraudulent or manipulated financial information are remarkable.
Tak ISA
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Analisis Fraud Diamond dalam Mendeteksi Financial Statement Fraud [PDF]
FFinancial statement fraud and early detection of fraudulent activities are very important before they become major cases that can harm the company. This study was conducted to see how much influence fraud diamonds have on financial statement fraud.
Hanim, Wasifah +2 more
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Applicability audit committee on detecting financial statement fraud using diamond theory
Jurnal Akademi AkuntansiPurpose: This study investigates the application of fraud diamond theory in the detection of financial statement fraud, utilizing financial targets, industry characteristics, auditor changes, and director changes as independent variables.
Zea Riza Sinensis, Fuad
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Optimal auditing with scoring: theory and application to insurance fraud
This article makes a bridge between the theory of optimal auditing and the scoring methodology in an asymmetric information setting. Our application is meant for insurance claims fraud, but it can be applied to many other activities that use the scoring ...
Giuliano, Florence +2 more
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Jurnal Akuntansi dan Auditing IndonesiaThe aim of this research is to analyze the influence of corporate governance and political connections on the potential for financial statement fraud in extractive industry companies listed on the IDX for the 2018-2023 period. The sampling was performed
Ari Singgar Cahyani, Johan Arifin
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Financial distress and fraud hexagon theory components on financial statement fraud
International journal of business, economics and managementThis study aims to examine the effect of financial distress and the components of the Fraud Hexagon Theory on financial statement fraud among insurance companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. From the total population, 12 companies met the sampling criteria, resulting in 60 firm-year observations over the ...
I.G.A. Kade Amanda Githayoni +5 more
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The Determinants of Financial Statement Fraud: Fraud Pentagon Perspective
Jurnal Akuntansi AktualPurpose: This study investigates the determinants of financial statement fraud from the perspectives of fraud pentagon theory. It is important to study the issue within the context of state-owned companies (BUMN) as stakeholders pay a lot of attention on the companies.Method: This research is quantitative one, with a logistic regression analysis of the
Jannah Zahra Inayah, Anis Chariri
openaire +2 more sources
, 2003 Financial reporting frauds and earnings manipulation have attracted high profile attention recently. There have been several cases by businesses of what appears to be financial statement fraud, which have been undetected by the auditors.
Intal, Tiina, Do, Linh Thuy
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