Results 91 to 100 of about 10,562 (205)
Jurnal Akuntansi, 2016 The Influence of Internal Control and Audit Findings Follow-up Toward the Quality of Financial Statement Which Imply in Preventing Fraud. This research aimed to find out the influence of internal control and audit findings follow-up toward the quality of
Memen Kustiawan
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Deteksi Financial Statement Fraud Berdasarkan Perspektif Pressure dalam Fraud Triangle
, 2019 This study aims to determine the effect of the fraud triangle perspective illustrated by financial stability, external pressure, and financial targets on financial statement fraud on manufacturing companies listed on the Indonesia Stock Exchange in 2015 ...
Amelia, Amelia +3 more
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Analisis Fraud Diamond dalam Mendeteksi Financial Statement Fraud [PDF]
, 2018 This research aims to analyze factors that used to detect financial statement fraud in fraud diamond perspective. This research analyze the influence of pressure which proxied by financial target, opportunity which proxied by ineffective monitoring ...
Noble, Muara Rizqulloh
core
South African Journal of Economic and Management SciencesBackground: Financial statement fraud, asset misappropriation and corruption remain persistent challenges in Indonesia, Malaysia and Singapore.
Yusnaini Yusnaini +2 more
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Are Attributes of Corporate Governance Related to the Incidence of Fraudulent Financial Reporting
, 2007 This study investigates whether a relationship exists between fraudulent financial reporting and a variety of corporate governance attributes. Numerous high profile accounting scandals perpetuated over recent years have brought prominence to the ...
Bourke, Nicola Margaret
core
The fraud diamond: element in detecting financial statement of fraud
, 2019 The financial statement fraud is generally difficult to be detected, because of the various motivations behind the actions taken. The purpose of this research is to analyze the elements of fraud diamond in detecting financial statement fraud by looking ...
Suprasto, Herkulanus Bambang +4 more
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Financial Sustainability: The Effect Of Fraud Triangle On Financial Statement Fraud
Dinasti International Journal of Economics, Finance & AccountingThis research aims to determine the influence of Fraud Triangle Theory on financial statement fraud. This research uses a sample of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange using the Purposive Sampling method.
Alni Rahmawati, Andriana Dita Pramesty
openaire +1 more source
FRAUD HEXAGON THEORY ON FRAUDULENT FINANCIAL REPORTING IN TECHNOLOGY SECTOR COMPANIES [PDF]
The study's goal is to investigate the effects of the fraud hexagon, which consists of pressure, opportunity, rationalization, capability, arrogance, and collusion, on financial statement fraud as measured by the F-score model in public sector technology
Tiswiyanti, Wiwik +2 more
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PERANAN KOMITE AUDIT DALAM HUBUNGAN PRESSURE DAN FINANCIAL STATEMENT FRAUD
, 2020 This study used a purposive sampling method in which out of 144 manufacturing companies listed on the Indonesia Stock Exchange a sample was obtained by 35 companies for 5 consecutive years, so the number of observations was 175.
Mardiana, Ana, Jantong, Alfonsus
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SAR (Soedirman Accounting Review): Journal of Accounting and BusinessThis 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 +2 more
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