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
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ANALISIS FINANCIAL STATEMENT FRAUD DENGAN PENDEKATAN FRAUD HEXAGON THEORY [PDF]
, 2022 Raihan Noval Akbar. Analisis Financial Statement Fraud dengan Pendekatan Fraud Hexagon Theory Penelitian ini dilakukan untuk melihat adanya pengaruh dari fraud hexagon theory yang terdiri dari stimulus, capability, collusion, opportunity ...
AKBAR, RAIHAN NOVAL +1 more
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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
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Pengaruh Financial Target dan Financial Stability terhadap Financial Statement Fraud [PDF]
, 2021 The purpose of this study was to investigate the effect of financial target and financial stability on financial statement fraud. The study population consisted of companies on the Indonesia Stock Exchange (IDX) from 2017-2019.The sampling technique used
Jao, Robert +3 more
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Analysis of factors that influence financial statement fraud in the perspective fraud diamond: Empirical study on banking companies listed on the Indonesia stock exchange year 2012 to 2014 [PDF]
, 2015 This research aimed to get empirical evidence in detecting financial statement fraud with fraud perspective diamond. Research by Sihombing (2014) explained that diamond fraud is an outlook and new concepts about the phenomenon of fraud raised by Wolfe ...
Manurung, Daniel T. H. +1 more
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STUDI FINANCIAL STATEMENT FRAUD PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Jurnal Ekonomi dan Bisnis Airlangga, 2017 This study aimed to find out the effect of financial stability, external pressure, financial target, personal financial need, and ineffective monitoring to financial statement fraud.
Arie Winda Yulia
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Corporate Governance as a Detector of Financial Statement Fraud: Systematic Literature Review [PDF]
Financial reporting fraud occurs when someone misunderstands the financial condition of a company deliberately or not. One of the causes of financial statement fraud is poor governance.
Devi, Putu Vidya Shania
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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
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PERANAN KOMITE AUDIT DALAM HUBUNGAN PRESSURE DAN FINANCIAL STATEMENT FRAUD [PDF]
, 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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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
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