Results 151 to 160 of about 373,283 (339)

Pendeteksian Kecurangan (Fraud) Laporan Keuangan Oleh Auditor Eksternal [PDF]

, 2008
Objectives of this paper are to identify and describe the problems in detecting the financial statement fraud in auditing financial statements by external auditors. Although detection of fraud is important to enhance the value of auditing, there are many
Koroy, T. R. (Tri)
core   +1 more source

Technological Evolution in Fintech: A Decadal Scientometric and Systematic Review of Developments and Criticisms

International Journal of Finance &Economics, EarlyView.
ABSTRACT This study aims to classify pivotal fintech innovations and explore the prospects and pitfalls associated with emerging fintech services extensively discussed in the literature. We conducted a multistage systematic review of research published on fintech over the past decade from a technological perspective. Using the Preferred Reporting Items
Muhammad Imran Qureshi, Nohman Khan
wiley   +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  

When Technology Meets Turbulence: The Impact of Digital Transformation and Policy Uncertainty on Audit Opinions

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT This study investigates how Corporate Digital Transformation (CDT) influences audit opinions in Chinese A‐share‐listed non‐financial firms from 2011 to 2022, with a focus on the moderating role of Economic Policy Uncertainty (EPU). Results reveal an inverted U‐shaped relationship: moderate levels of CDT enhance audit outcomes through improved ...
He Min, Sultan Sikandar Mirza, Chengming Huang   +2 more
wiley   +1 more source

PENGARUH RASIO LEVERAGE KEUANGAN, PROFITABILITAS, KOMPOSISI ASET, LIKUIDITAS, PERPUTARAN MODAL, DAN PERPUTARAN PIUTANG TERHADAP KECURANGAN PELAPORAN KEUANGAN (Studi Kasus pada Perusahaan Non Keuangan yang Mendapat Sanksi Penyajian Laporan Keuangan dari OJK Periode 2010-2016) [PDF]

, 2018
Fraudulent practice in financial report has resulted in the decrease of reliablity in financial report, causing losses for investors and creditors. Financial ratios can represent the company's performance and become a trigger factor for management to ...
ARIFIN, M Burhanudin, PRASETYO, Andrian Budi   +1 more
core  

Deteksi Financial Statement Fraud dengan Fraud Diamond

Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
This research is motivated by concerns about the increasing cases of manipulation of financial statements that have the potential to undermine investor confidence and disrupt the stability of the financial sector. In this case, the Fraud Diamond approach  which includes four elements, namely foresight, opportunity, rationalization, and capability is ...
openaire   +1 more source

Major Cybersecurity Breaches: Shaping Corporate Cybersecurity Policies and Closing the Gaps

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT As digitalization accelerates, cybercrime has intensified in both scale and impact over the past two decades. This study aims to critically examine major cybersecurity events, assess them through the lens of routine activity theory, examine insight from three other established criminological and organizational theories, and address central ...
Laura K. Rickett, Deborah Smith
wiley   +1 more source

THE ROLE OF GENDER IN THE AUDIT COMMITTEE AS A MODERATOR ON THE DETERMINANTS OF INDICATIONS OF FINANCIAL STATEMENT FRAUD IN BANKING: A FRAUD HEXAGON PERSPECTIVE

SAR (Soedirman Accounting Review): Journal of Accounting and Business
This 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, Anantawikrama Tungga Atmadja, Desak Nyoman Sri Werastuti   +2 more
doaj   +1 more source

Fraudulence Financial Statements Analysis Using Pentagon Fraud Approach [PDF]

, 2019
This study aims to examine the influence of variables, namely pressure, opportunity, rationalization, competence, and arrogance on fraudulent financial statements of companies listed in Indonesia Stock Exchange.
Triyanto, D. N. (Dedik)
core  

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