Determinan Kecurangan Laporan Keuangan: Pengujian Teori Fraud Triangle [PDF]
, 2014 The purpose of this paper is to examine factors which affect (determinants) financial statement fraud. Detection of financial statement fraud is using Fraud Triangle theory.
Diany, Y. A. (Yuvita), Ratmono, D. (Dwi)
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Testing the Crowes Pentagon Theory of Fraud on Financial Statement Fraud [PDF]
International Journal of Management, Accounting and EconomicsThis paper aims to test the Crowes Pentagon Theory of Fraud in detecting financial statement fraud and provide further explanation of the fraud indicators in the Pentagon Fraud Theory consisting of pressure, opportunity, competence, rationalization, and ...
Jasella Yanti +2 more
doaj +1 more source
ANALISIS FRAUD DIAMOND THEORY DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017) [PDF]
, 2019 Penelitian ini bertujuan untuk menguji kemampuan Fraud Diamond Theory yang dikemukakan oleh Wolfe dan Hermanson (2004) dalam mendeteksi financial statement fraud.
FADILAH, KURNIA NUR
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Analisis Fraud Triangle Dalam Mendeteksi Financial Statement Fraud (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016) [PDF]
, 2018 The aim of this research is to analyze the influence of Fraud Triangel in detecting phenomenon of financial statement frauds. In this research there are 7 variables that are hipothesized to affect fraud.
, Drs. Eko Sugiyanto M.Si +1 more
core +2 more sources
Fraud Triangle Risk Factors Affecting Fraud Financial Statements
Relasi : Jurnal Ekonomi, 2022 This study aims to determine the influence of the fraud triangle risk factor on financial statement fraud. In the fraud triangle theory, there are three conditions that are always present in every fraud incident. The three conditions are pressure, opportunity and rationalization. Financial statement fraud in this study is proxied by earnings management.
Joni Hendra +2 more
openaire +1 more source
ANALISIS FRAUD TRIANGLE DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD : Studi pada Perusahaan Non Lembaga Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015 [PDF]
, 2017 Penelitian ini bertujuan untuk menganalisis pengaruh fraud triangle dalam mendeteksi fenomena kecurangan laporan keuangan (financial statement fraud). Berdasarkan teori fraud triangle Cressey yang diadopsi dalam ISA 240, peneliti mengembangkan variabel ...
Nurrizkiana, Rika
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Studi Financial Statement Fraud dengan Fraud Triangle Theory
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis, 2021 Tujuan penelitian ini adalah untuk menguji pengaruh financial stability, external pressure, nature of industry, dan rationalization terhadap financial statement fraud. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2018-2019.
Novalia Budi Chandrawati +1 more
openaire +2 more sources
Analysis of factors that influence financial statement fraud in the perspective fraud diamond: Empirical study on banking companies listed on the Indonesia stock exchange year 2012 to 2014 [PDF]
, 2015 This research aimed to get empirical evidence in detecting financial statement fraud with fraud perspective diamond. Research by Sihombing (2014) explained that diamond fraud is an outlook and new concepts about the phenomenon of fraud raised by Wolfe ...
Hardika, Andhika Ligar +1 more
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Pengaruh Pressure, Opportunity Dan Rationalization (Fraud Triangle) Terhadap Financial Statement Fraud (Studi Empiris Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016) [PDF]
, 2018 The aim of this research is to analiyze the influence of Pressure, Opporunity dan Rationalization in detecting phenomenon of financial statement frauds. In this research there are 7 variables that are hypothesized to affect fraud.
, Dr. Noer Sasongko, S.E Ak., M.Si +1 more
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PENGARUH FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD
Balance Vocation Accounting Journal, 2023 The purpose of this study is to determine the influence of diamond fraud elements consisting of pressure elements (which are proxied with financial stability, external pressure, and financial targets), oppoturnity elements (which are proxied by the nature of industry and ineffective monitoring), rationalization elements proxied by audit opinions, and ...
Adam Maulana Prastyo +2 more
openaire +1 more source