PENGARUH FAKTOR-FAKTOR INTERNAL KEUANGAN PERUSAHAAN TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) [PDF]
, 2017 Penelitian ini bertujuan untuk mengetahui pengaruh indikator dari laporan keuangan pada Kecenderungan Kecurangan Akuntansi. Profitabilitas, Capital Turnover, Financial Leverage, Komposisi Aset, dan Ukuran Perusahaan digunakan sebagai variabel bebas ...
ISWATI, DANA
core +1 more source
Fraud Detection of Financial Statements through the Fraud Hexagon Approach in Indonesian SOEs
, 2022 Ade Citra +4 more
openalex +2 more sources
Determinants of Financial Statement Fraud: Political Connections as Moderation [PDF]
, 2023 Eko Hidayat -, Wiwik Utami -
openalex +1 more source
International Insolvency Review, EarlyView.Abstract Although a local experiment, the promulgation of the Regulations of Shenzhen Special Economic Zone on Personal Bankruptcy (SPBR) in 2020 was hailed as a significant milestone in China's insolvency lawmaking which has thus far addressed only corporate insolvencies.
Jenny Fu, Jin Chun
wiley +1 more source
Use of regression models when performing fraud risk assessment procedures in the audit process [PDF]
, 2017 The article provides an overview of current research in the use of regression models when performing assessment procedures of material misstatement risks due to fraud in the financial statement audit.
Arzhenovskiy, S. V. +3 more
core
Subordination of related party claims in insolvency: A suggestive framework for Asian regimes
International Insolvency Review, EarlyView.Abstract Related party loans, due to their inherent nature, warrant a higher threshold for scrutiny when compared to loans extended by unrelated parties. Why were these monies advanced as loans, carrying higher priority in insolvency, rather than being invested as share capital?
Aditya Jain, Dhanya Jha, Rebecca Parry
wiley +1 more source
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
doaj +1 more source
Pengaruh Ukuran Kap Dan Masa Perikatan Audit Terhadap Penerapan Prosedur Audit Untuk Mendeteksi Risiko Kecurangan Dalam Laporan Keuangan, Serta Implikasinya Terhadap Kualitas Audit (Survei Pada Kantor Akuntan Publik Anggota Forum Akuntan Pasar Modal) [PDF]
, 2014 Based on a press release from the Public Relations Bureau of the Ministry of Finance (2010-2011), the case of a violation by a public accountant in Indonesia is generally a violation of government regulations and the failure of the audit (audit failure ...
Sarwoko, I. (Iman)
core
A Review of Financial Accounting Fraud Detection based on Data Mining Techniques
, 2012 With an upsurge in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection (FAFD) has become an emerging topic of great importance for academic, research and industries.
Panigrahi, Prabin Kumar, Sharma, Anuj
core +1 more source
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