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THE EFFECT OF FRAUD TRIANGLE IN DETECTING FINANCIAL STATEMENT FRAUD
Jurnal Akuntansi, 2020 Financial statements are a form of a report presented by a company that shows the financial performance of the company. In many cases of financial report fraud committed by Public Accounting Firm, they beautify the financial statements so that many ...
Zakharia Sabatian, Francis M. Hutabarat
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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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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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The Effect of CFO Demographics on Fraudulent Financial Reporting
Jurnal Akuntansi, 2020 This study aims to examine the effect of CFO demographics on financial statement fraud. The results contribute to companies for increasing CEO and CFO elections and corporate governance designed to prevent illegal actions.
Yulia Frischanita, Yustrida Bernawati
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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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Pengaruh Fraud Diamond Terhadap Indikasi Kecurangan Laporan Keuangan
Jurnal Akuntansi dan Perpajakan, 2021 Fraud in financial statements is a problem that cannot be underestimated. From year to year, cases of fraud are always found. In this case, the role of the auditor profession is needed to detect the possibility of fraud as early as possible, so ...
Dimas Bagus Prakoso, Wahyu Setiyorini
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Fraud Hexagon untuk Mendeteksi Indikasi Financial Statement Fraud
E-Jurnal Akuntansi, 2022 This study aims to analyze indications of fraud using the fraud hexagon in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The research population is 30 companies. The sample selection technique used purposive sampling technique, so that the total sample was 150 observations for the 5-year study ...
Annisa Nurbaiti, Adriaan Togudo Cipta
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FAKTOR-FAKTOR YANG MEMOTIVASI KECURANGAN LAPORAN KEUANGAN
Journal of Management and Business Review, 2020 Financial statements are an important instrument for every company. Financial statements are a window of information on the company's current financial condition.
Martdian Ratna Sari, M. Akhsanur Rofi
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Pendeteksian Financial Statement Fraud melalui Komponen Fraud Triangle
JAAF (Journal of Applied Accounting and Finance), 2021 <p><em>The aim of this study is deemed to analyze the influence of fraud triangle as a tool to detect the fraud in a financial statement. The research focuses on the trading sector companies from 201</em><em>4</em><em> to 2016 that are listed on the Indonesia Stock Exchange.
Nurul Aini, Eman Sukanto
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TEORI FRAUD PENTAGON dan DETEKSI KECURANGAN PELAPORAN KEUANGAN
Jurnal Akuntansi Kontemporer, 2019 The purpose of this research is to investigate whether the fraud pentagon theory predictors, namely: Pressure, Opportunity, Rationalization, Capability and Arrogance able to explain the probability of financial statement of fraud occurrence in Indonesia.
Nova Novita
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