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Model Teori Fraud Diamond mempengaruhi Financial Statement Fraud dimoderasi oleh Innovation Strategy
Jurnal Ilmiah Wahana Akuntansi, 2023 Penelitian ini bertujuan untuk meneliti pengaruh fraud diamond terhadap financial statement fraud dan peran dari innovation strategy dalam memoderasi pengaruh fraud diamond terhadap financial statement fraud.
Viona Angelina, Budi Chandra
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FRAUD DIAMOND TERHADAP FINANCIAL STATEMENT FRAUD
BALANCE : JURNAL AKUNTANSI DAN BISNIS, 2020 This study aims to examine the effect of diamond fraud on financial statement fraud: an empirical study in the west kalimantan province, both partially and simultaneously. Fraud can occur in every country with different types and frequencies, because there are still potential risks of corruption in the political system that hasn’t changee. In addition,
Zulham Al Farizi +2 more
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Applied Sciences, 2023 This study aims to develop a better Financial Statement Fraud (FSF) detection model by utilizing data from publicly available financial statements of firms in the MENA region.
Amal Al Ali +3 more
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Majalah Ilmiah Bijak, 2021 Fraudulent Practices A is a problem that must be detected at the Earliest time, as an Effort to Protect Company'S assets and maintain the trust of stakeholders.
Shinta Gem Sari, Alif Akbar Subkhi
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El Muhasaba: Jurnal Akuntansi, 2022 This study examine the dimensions of fraud pentagon to explain this effect on the financial statement fraud. The fraud pentagon theory shows five elements can affect financial statement fraud, the element of pressure, the element of opportunity, the ...
Ybanez Vijeysechan Hamadi +2 more
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Journal of Financial Crime, 2023 Purpose The emergence of machine learning has opened a new way for researchers. It allows them to supplement the traditional manual methods for conducting a literature review and turning it into smart literature.
M. Soltani +2 more
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Pengaruh Faktor-Faktor Fraud Triangle Terhadap Financial Statement Fraud
Jurnal ASET (Akuntansi Riset), 2019 . The purpose of this study is investigate the effect of fraud triangle factors on financial statement fraud using Beneish M-Score to the manufacturing company listed on the Stock Exchange in 2016-2017.
Dhea Violin Rahma, Elly Suryani
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Jurnal Akademi Akuntansi, 2023 Purpose: This study aims to determine the influence of elements from the fraud hexagon theory and characteristics of audit committees on detecting financial statement fraud.
Astri Hardirmaningrum, Abdul Rohman
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An Analysis on Financial Statement Fraud Detection for Chinese Listed Companies Using Deep Learning
IEEE Access, 2022 Financial fraud has extremely damaged the sustainable growth of financial markets as a serious problem worldwide. Nevertheless, it is fairly challenging to identify frauds with highly imbalanced dataset because ratio of non-fraud companies is very high ...
Xiuguo Wu, Shengyong Du
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FINANCIAL STATEMENT FRAUD: PENGUJIAN FRAUD HEXAGON DENGAN MODERASI AUDIT COMMITTEE
Jurnal Bisnis dan Akuntansi, 2023 Financial statement fraud has received a lot of attention over the past few years and will continue to become a concern because financial statement fraud can appear in various forms such as hiding assets, exaggerating assets, sales and profits ...
Fanny Oktaviany, Reskino
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