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, 2023 This study aims to determine: The effect of collectivism on financial statements fraud,The Effect of Gender on Financial Statements fraud, the effect of reward on financial statement fraud, the effect of punishment on financial statement fraud.
Biduri, Sarwenda +1 more
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DETECTION OF FRAUD INDICATIONS IN FINANCIAL STATEMENTS USING FINANCIAL SHENANIGANS [PDF]
, 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 +7 more
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Financial Statement Fraud [PDF]
, 2012 Valuable guidance for staying one step ahead of financial statement fraud Financial statement fraud is one of the most costly types of fraud and can have a direct financial impact on businesses and individuals, as well as harm investor confidence in the markets.
openaire +2 more sources
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
Pengaruh Dimensi Fraud Hexagon terhadap Financial Statement Fraud
Jurnal Kajian Akuntansi, 2022 The purpose of this research is to analyze the influence of fraud factors of fraud hexagon (S.C.C.O.R.E) towards fraudulent financial statement. Fraudulent financial statement is measured by using Beneish M-Score Model.
Anitaria Siregar, Etty Murwaningsari
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
FRAUD DIAMOND DALAM FINANCIAL STATEMENT FRAUDFRAUD DIAMOND DALAM FINANCIAL STATEMENT FRAUD
BISNIS : Jurnal Bisnis dan Manajemen Islam, 2016 The financial statements will become more qualified in the<br />presentation if the presentation is based on qualitative<br />elements, among others: easy to understand, reliable,<br />comparable (comparable), and relevant. The financial<br />statements are presented to stakeholders, namely:<br />management, employees ...
Faiz Rahman Siddiq, Sofyan Hadinata
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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
core +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
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ANALISIS POTENSI FINANCIAL STATEMENT FRAUD MENGGUNAKAN PENDEKATAN FRAUD DIAMOND [PDF]
, 2023 Fraud dilakukan untuk memanipulasi laporan keuangan. Tindakan penyimpangan ini yang diupayakan oleh manajemen terhadap laporan keuangan guna agar laporan keuangan suatu perusahaan tampak baik yang biasa disebut Financial Statement Fraud.
Hartono, Elizabeth
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