Results 31 to 40 of about 3,109,321 (301)
DETECTING FINANCIAL STATEMENT FRAUD USING FRAUD DIAMOND (A Study on Banking Companies Listed On the Indonesia Stock Exchange Period 2012-2016) [PDF]
, 2019 Financial statement fraud is one type of fraud that causesmore adverse effect than other types of fraud. Based on this phenomenon, this study aims to detect financial statement fraud using fraud diamond.
Syahria, Rizqa
core +1 more source
Financial Statement Fraud [PDF]
, 2012 Valuable guidance for staying one step ahead of financial statement fraud Financial statement fraud is one of the most costly types of fraud and can have a direct financial impact on businesses and individuals, as well as harm investor confidence in the markets.
openaire +2 more sources
The Effect of the Fraud Triangle and Sharia Compliance Disclosure on Financial Statement Fraud in Indonesian Islamic Banks [PDF]
Облік і фінансиFinancial statement fraud in Islamic banks is unethical because, in this way, banks mislead their shareholders and other users of financial statements.
Dhea Marella Aulia +3 more
doaj +1 more source
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 +1 more source
Independence, Management Motives and Financial Statement Fraud: Role of Earnings Management
The Indonesian Journal of Accounting Research, 2022 This study aimed to look at the direct impact of auditor independence and management motivation upon financial statement fraud, with earnings management acting as a moderator. This study relies on secondary data from manufacturing companies registered on
Yenny Wati, Teddy Chandra
doaj +1 more source
Mendeteksi Kecurangan Pelaporan Determinan Fraud Diamond Terhadap Financial Statement Fraud [PDF]
, 2022 Penelitian ini bertujuan untuk menguji pengaruh pressure (tekanan), opportunity (kesempatan), Rasionalization (rasionalisasi) serta capability (Kemampuan) terhadap financial statement fraud. Teknik Penelitian ini menggunakan pendekatan kuantitatif.
Wanadica Putri, Rizky Asmarani +1 more
core +1 more source
FRAUD DIAMOND DALAM FINANCIAL STATEMENT FRAUDFRAUD DIAMOND DALAM FINANCIAL STATEMENT FRAUD
BISNIS : Jurnal Bisnis dan Manajemen Islam, 2016 The financial statements will become more qualified in the<br />presentation if the presentation is based on qualitative<br />elements, among others: easy to understand, reliable,<br />comparable (comparable), and relevant. The financial<br />statements are presented to stakeholders, namely:<br />management, employees ...
Faiz Rahman Siddiq, Sofyan Hadinata
openaire +2 more sources
DETEKSI FINANCIAL STATEMENT FRAUD DENGAN ANALISIS FRAUD HEXAGON [PDF]
, 2023 Latar Belakang: Fenomena kasus kecurangan laporan keuangan yang terjadi pada perusahaan sektor manufaktur sering dilakukan dengan memanfaatkan banyaknya alur proses produksi yang terjadi dalam perusahaan.Tujuan: Penelitian ini bertujuan untuk mendeteksi ...
Putra, Ferdy; Universitas Riau +2 more
core +1 more source
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 +1 more source
LITERATURE REVIEW: FRAUD AUDITING IN INDONESIA
International Journal of Innovative Technologies in Economy, 2023 Financial statement fraud or corruption is one of the most common types of fraud committed by company executives. Pressure, opportunity, rationalization, arrogance, and the ability to commit fraud are all factors that contribute to financial statement ...
Barnabas Tridig S. +2 more
doaj +1 more source