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The Model of Fraud Detection in Financial Statements by Means of Financial Ratios

Procedia - Social and Behavioral Sciences, 2015
AbstractAnalysis of financial ratios is one of those simple methods to identify frauds. Theoretical survey revealed that, in scientific literature, financial ratios are analysed in order to designate which ratios of the financial statements are the most sensitive in relation with the motifs of executive managers and employees of companies to commit ...
Kanapickienė, Rasa, Grundienė, Živilė   +1 more
openaire   +3 more sources

Detecting Financial Statement of Fraud

Journal of Comprehensive Science
Kecurangan laporan keuangan menjadi isu penting yang dapat merusak integritas perusahaan dan mempengaruhi stabilitas ekonomi serta kepercayaan investor. Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis faktor-faktor yang mempengaruhi deteksi kecurangan laporan keuangan melalui teori fraud diamond.
Cindy Wulan Sari, Riana Arvia, Yola Aulia   +2 more
openaire   +1 more source

Threat of bankruptcy and the integrity of financial statement [PDF]

, 2016
Financial statement fraud involves the manipulation of financial accounts by overstating assets, sales and profit, understating liabilities and expenses.One of the causes of financial statement fraud is due to threat of bankruptcy.
Omar, Normah, Hasnan, Suhaily, Johar, Zulaikha Amirah   +2 more
core   +1 more source

Are Attributes of Corporate Governance Related to the Incidence of Fraudulent Financial Reporting [PDF]

, 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  

A Survey of Automated Financial Statement Fraud Detection with Relevance to the South African Context

South African Computer Journal, 2020
Financial statement fraud has been on the increase in the past two decades and includes prominent scandals such as Enron, WorldCom and more recently in South Africa, Steinhoff.
Wilson Tsakane Mongwe, Katherine Mary Malan   +1 more
doaj   +1 more source

FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD [PDF]

, 2019
Penelitian ini bertujuan melakukan pengujian fraud diamond (financial stability, financial target, external pressure, nature of industry, change in auditor, dan capability) dalam mendeteksi financial statement fraud. Dengan menggunakan 140 sampel laporan
Fitriani, Nur Indah
core  

Pengaruh GCG, Pengendalian Internal, Whistleblowing terhadap Pencegahan Fraud dengan Moderasi Komite Audit

Value: Jurnal Manajemen dan Akuntansi
Financial statement fraud continues to pose a danger to the viability and integrity of businesses, underscoring the necessity of strong control systems to stop fraud.
Muhammad Saddam Fahrezi, Slamet Wahyudi
doaj   +1 more source

ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD [PDF]

, 2019
Judul penelitian “Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud”. Konflik keagenan antara pemegang saham dan manajemen melatarbelakangi kecurangan laporan keuangan, dengan wewenang yang dimiliki manajemen untuk keuntungan pribadinya ...
Likhatun, Likhatun
core   +1 more source

Penerapan Model Beneish (1999) dan Model Altaman (2000) dalam Pendektesian Kecurangan Laporan Keuangan

Jurnal Akuntansi Multiparadigma, 2010
Financial fraud is costly and it can be done by almost everyone within (and outside of) an organization. Prevention through early detection of fraud is an important way to reduce fraud.
Rima Novi Kartikasari, Gugus Irianto
doaj