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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
doaj   +1 more source

Effectiveness of the fraud triangle model in the detection of financial statement fraud in South African municipalities [PDF]

Public and Municipal Finance
There is a high prevalence of financial statement fraud and wasteful expenditure in South African municipalities. According to the fraud triangle model, pressure, opportunity, and rationalization are the underlying causes of financial statement fraud ...
Ambani Tshikovhi, Emmanuel K. Oseifuah, Arthur Reynolds   +2 more
doaj   +1 more source

Analysis of Fraud Factors in Financial Statement Fraud. [PDF]

The Journal of Social Sciences Research, 2018
The aim of this research is to analyze the influence of Fraud Pentagon in detecting the phenomenon of financial statement fraud. In this research, there are 5 variables that are hypothesized to affect fraud. These variables are derived from the 5 elements of the fraud pentagon, namely Pressure, Opportunity, Rationalization, Competence and Arrogance ...
Noer Sasongko, Anna Nurmulina, Dahlia Fernandez   +2 more
openaire   +2 more sources

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

The role of power in financial statement fraud schemes [PDF]

, 2015
In this paper, we investigate a large-scale financial statement fraud to better understand the process by which individuals are recruited to participate in financial statement fraud schemes.
A Auerbach, A Bandura, AD Galinsky, AE Tenbrunsel, AP Brief, BJ Epstein, C Anderson, C Anderson, CC Pinder, CE Hogan, Chad Albrecht, D Cressey, D Keltner, D Keltner, D Keltner, D Kipnis, D Strang, Daniel Holland, DB Farber, DH Ebenbach, DH Gruenfeld, DJ Brass, DJ Myers, E Aronson, E Sutherland, F Trompenaars, G Hofstede, G Hofstede, GR Weaver, H Rockness, HD Robison, J Lammers, J Nocera, J Pfeffer, J Tsang, JB Dozier, JD Politis, JH Davis, JP Near, JR Overbeck, JRP French Jr, JS Earle, L Donaldson, L Festinger, L Kohlberg, M Ramos, M Weber, MC Jensen, ME Inesi, MK Power, N Apostolon, N Uddin, National Commission on Fraudulent Financial Reporting, OC Ferrell, PG Dapiran, PH Kim, R Sutton, RE LaSalle, Ricardo Malagueño, RJ Burke, RJ House, RJ Wolfe, RM Emerson, RZ Elias, SC Zyglidopoulos, SC Zyglidopoulos, SH Schwartz, SH Schwartz, Shay Tzafrir, Simon Dolan, ST Fiske, The Committee of Sponsoring Organizations of the Treadway Commission, TL Carson, V Anand, V Pujas, V Rosenblatt, WE Baker, WS Albrecht, WS Albrecht, WS Albrecht   +79 more
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PENGARUH FRAUD HEXAGON TERHADAP FINANCIAL STATEMENT FRAUD

Jurnal Ekonomi Trisakti, 2023
Penelitian ini bertujuan untuk mengetahui pengaruh dari setiap elemen fraud hexagon (pressure, opportunity, rationalization, capability, arrogance/ego, dan collusion). Variabel yang digunakan dalam penelitian ini yaitu financial stability, effective monitoring, change in auditor, ceo’s education, managerial ownership, dan kolusi.
Marini Angelita, null Hasnawati
openaire   +1 more source

Determinan Deteksi Financial Statement Fraud

Owner, 2022
This study aims to empirically test the determinants of financial statement fraud  detection with the Beneish M-Score, F-Score and Altman Z-Score models. The difference between this study and the previous study is that this study adds the F-Score model variable  which is a financial statement fraud detection model developed using the scaled logistic ...
Patmawati Patmawati, Meita Rahmawati, Muhammad Hidayat, Christian Damar Sagara Sitepu   +3 more
openaire   +1 more source

Fraud in financial statements

Oditor, 2022
It is a well-known fact in the scientific and professional public that there is no perfect financial reporting. The complexity of the company's operations on the one hand and the impossibility of monitoring the development of accounting rules to record every business situation that occurs during the business year on the other hand, open room for ...
openaire   +2 more sources

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
openaire   +2 more sources

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., Santy Setiawan, Naomi Fani Riyanto   +2 more
doaj   +1 more source