Results 41 to 50 of about 373,283 (339)

FRAUD DIAMOND DALAM FINANCIAL STATEMENT FRAUDFRAUD DIAMOND DALAM FINANCIAL STATEMENT FRAUD

open access: yesBISNIS : 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

open access: yesInternational 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.   +2 more
doaj   +1 more source

PENGARUH FINANCIAL PRESSURE, STABILITY DAN TARGET TERHADAP FINANCIAL STATEMENT FRAUD

open access: yesRISTANSI Riset Akuntansi, 2023
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Financial Pressure, Stability dan Target terhadap financial statement fraud. Populasi penelitian ini terdiri dari Perusahaan Infrastruktur, Utilitas dan Transportasi di Bursa Efek Indonesia (BEI)
Indra Lukmana Putra
semanticscholar   +1 more source

THE EFFECT OF FRAUD TRIANGLE IN DETECTING FINANCIAL STATEMENT FRAUD

open access: yesJurnal 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
doaj   +1 more source

The Effect of Fraud Diamond on Financial Statements of Insurance Companies in Indonesia

open access: yesJournal 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
doaj   +1 more source

The red flags of financial statement fraud: a case study

open access: yesJournal of Financial Crime, 2023
Purpose According to the Association of Certified Fraud Examiners, financial statement fraud represents the smallest amount of fraud cases but results in the greatest monetary loss. The researcher previously investigated the characteristics of financial
E. du Toit
semanticscholar   +1 more source

The Effect of Financial Reporting on Company Value The Impact of Company Financial Statement Fraud

open access: yesBenefit 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
doaj   +1 more source

STUDI FINANCIAL STATEMENT FRAUD PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

open access: yesJurnal 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
doaj   +1 more source

The Effect of CFO Demographics on Fraudulent Financial Reporting

open access: yesJurnal 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
doaj   +1 more source

Pengaruh Fraud Diamond Terhadap Indikasi Kecurangan Laporan Keuangan

open access: yesJurnal 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
doaj   +1 more source

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