THE EFFECT OF FRAUD TRIANGLE IN DETECTING FINANCIAL STATEMENT FRAUD
Jurnal Akuntansi, 2020 Financial statements are a form of a report presented by a company that shows the financial performance of the company. In many cases of financial report fraud committed by Public Accounting Firm, they beautify the financial statements so that many ...
Zakharia Sabatian, Francis M. Hutabarat
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The Effect of Fraud Diamond on Financial Statements of Insurance Companies in Indonesia
Journal of Management and Business Review, 2023 The Jiwasraya corruption scandal and related cases revealed significant financial distress, opportunities for fraud, rationalization of actions, and the ability to manipulate financial statements, emphasizing the importance of research and awareness in ...
Novy Silvia Dewi +1 more
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CORRELATION OF FINANCIAL STATEMENT COMPONENTS IN DETECTING FINANCIAL FRAUD [PDF]
, 2016 The purpose of this study is to determine the absence of correlation offinancial statement components as red flags in detecting financial statement fraud. The sampling in this study is done using purposive sampling technique.
Handayani Handayani +5 more
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STUDI FINANCIAL STATEMENT FRAUD PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Jurnal Ekonomi dan Bisnis Airlangga, 2017 This study aimed to find out the effect of financial stability, external pressure, financial target, personal financial need, and ineffective monitoring to financial statement fraud.
Arie Winda Yulia
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The Effect of Financial Reporting on Company Value The Impact of Company Financial Statement Fraud
Benefit Jurnal Manajemen dan Bisnis, 2023 The purpose of the study is to find out and analyze more deeply the impact of financial statement fraud on the value of companies in the housing construction sector.
Masno Marjohan +2 more
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FINANCIAL STATEMENT FRAUD DETECTION USING PERSPECTIVE OF FRAUD TRIANGLE ADOPTED BY SAS NO. 99 [PDF]
, 2016 Financial statements generally aim to provide information about the company’s financial position, performance, and cash flows to the interested parties. The motivation to gain trust from the users, especially investors, shareholders and creditors, leads ...
Prasmaulida, Shabrina +1 more
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The Effect of CFO Demographics on Fraudulent Financial Reporting
Jurnal Akuntansi, 2020 This study aims to examine the effect of CFO demographics on financial statement fraud. The results contribute to companies for increasing CEO and CFO elections and corporate governance designed to prevent illegal actions.
Yulia Frischanita, Yustrida Bernawati
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Pengaruh Fraud Diamond Terhadap Indikasi Kecurangan Laporan Keuangan
Jurnal Akuntansi dan Perpajakan, 2021 Fraud in financial statements is a problem that cannot be underestimated. From year to year, cases of fraud are always found. In this case, the role of the auditor profession is needed to detect the possibility of fraud as early as possible, so ...
Dimas Bagus Prakoso, Wahyu Setiyorini
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Corporate Governance as a Detector of Financial Statement Fraud: Systematic Literature Review [PDF]
Financial reporting fraud occurs when someone misunderstands the financial condition of a company deliberately or not. One of the causes of financial statement fraud is poor governance.
Devi, Putu Vidya Shania
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The Effect of Hexagon Fraud Theory on Financial Statement Fraud with Audit Committee As a Moderating Variable [PDF]
Increased competition forces companies to prepare accurate financial statements. However, this situation also encourages unethical practices, such as financial reporting fraud or manipulation.
Hasna, Dinda Aulia, Novianti, Nurlita
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