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
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
DETECTION OF FRAUD INDICATIONS IN FINANCIAL STATEMENTS USING FINANCIAL SHENANIGANS
, 2020 This study aims to empirically test the detection of indications of financial statement fraud based on financial shenanigans. Financial shenanigans are proxied by the growth in days' sales outstanding, cash flow from operating divided by net income, and ...
Prasetyono, Prasetyono +3 more
core +2 more sources
Pengaruh Fraud Pentagon terhadap Financial Statement Fraud
, 2023 This study aims to determine the effect of pentagon fraud on financial statement fraud, empirical studies on LQ-45 companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021.
Dara, Nursimah +2 more
core +2 more sources
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
doaj +1 more source
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
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
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
core +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
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
doaj +1 more source