Results 101 to 110 of about 248,948 (197)

PENGARUH FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD

Jurnal Akuntansi, 2018
This study aimed to examine the effect of fraud diamond which is consists of four elements to the financial statement fraud proxied with earnings management. This study examines the pressure variables by the proxy financial target (ROA), opportunity variables by proxy ineffective monitoring (KOIN), rationalization variables by proxy total asset ...
Partogian Sormin, Esterine Puspitadewi
openaire   +2 more sources

Fraudulence Financial Statements Analysis Using Pentagon Fraud Approach [PDF]

, 2019
This study aims to examine the influence of variables, namely pressure, opportunity, rationalization, competence, and arrogance on fraudulent financial statements of companies listed in Indonesia Stock Exchange.
Triyanto, D. N. (Dedik)
core  

ANALYSIS OF FACTORS AFFECTING THE FRAUD FINANCIAL STATEMENT IN TRIANGLE FRAUD PERSPECTIVE: EMPIRICAL STUDY IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE (IDX) IN 2013 – 2017 [PDF]

, 2019
This study aims to analyse the effect of financial stability, external pressure, financial targets, ineffective monitoring, change in auditors, and rationalization both simultaneously and partially on financial statement fraud on manufacturing companies ...
Fathia, Fathia
core   +1 more source

Analisis Fraud Diamond dalam Mendeteksi Financial Statement Fraud

Akuisisi : Jurnal Akuntansi
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.
Nurul Nadianti, Agus Bagianto, Wasifah Hanim   +2 more
openaire   +1 more source

Applicability audit committee on detecting financial statement fraud using diamond theory

Jurnal Akademi Akuntansi
Purpose: 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
doaj   +1 more source

Does corporate governance and political connections influence the potential for financial statement fraud?

Jurnal Akuntansi dan Auditing Indonesia
The 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
doaj   +1 more source

Analisis Fraud Pentagon Dalam Mendeteksi Financial Statement Fraud

Gorontalo Accounting Journal
The aim of this research is to analyze fraud pentagon on detecting financial statement fraud of BUMN companies listed in Indonesia Stock Exchange for the period 2018-2022. The independent variable used in this study is the fraud pentagon with five factors which consists of pressure, opportunity, capability, rationalization, and arrogance. The dependent
Mutia Murnandes, Triyani Budyastuti
openaire   +1 more source

The Effect of Audit Quality, Financial Stability, and Audit Committee on Financial Statement Fraud (Case Study of Banking Companies Listed on the IDX in 2021-2023)

Indonesian Interdisciplinary Journal of Sharia Economics
This study aims to analyze the influence of Audit Quality, Financial Stability, and Audit Committee on Financial Statement Fraud in banking sector companies listed on the Indonesia Stock Exchange (IDX).
Meylisa Kusuma Dewi, Sri Wahyuni, Eko Hariyanto, Dwi Winarni   +3 more
doaj   +1 more source

Corporate Governance and Financial Statement Fraud During the Covid-19: Study of Companies Under Special Monitoring in Indonesia

, 2023
Arum EDP, Wijaya R, Wahyudi I, Brilliant AB.   +3 more
europepmc   +1 more source

Financial Statement Fraud and the Failure of Corporate Financial Statement Fraud Prediction

Journal of Accounting and Finance, 2021
openaire   +2 more sources