Results 51 to 60 of about 373,283 (339)
Factors that Influence Financial Statement Fraud with Fraud Pentagon Analysis
Asia Pacific Fraud Journal, 2023 This study has a purpose to observe what is the impact of Fraud Pentagon Theory. This includes the following opportunity (as proxied) using the industrial nature variables and ineffective monitoring, capability (as proxied by the variable of change in ...
D. Wibowo, Yusril Putra
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Journal of Governance and RegulationFinancial statement fraud (FSF) is a significant contributor to losses and has persisted for several years (Association of Certified Fraud Examiners [ACFE], 2022).
Marsellisa Nindito +3 more
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, 2023 This study examines the moderating effect of audit fee on the relationship between board structure and the likelihood of financial statements fraud (LFSF).
Lucas Ekiru Kaituko +2 more
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Financial Statement Fraud, Audit Committee and Audit Quality: Insight into Fraud Diamond Theory
International Journal of Social Service and Research, 2023 Based on the Fraud diamond theory, the study investigates whether the audit and quality committee can strengthen or weaken financial statement fraud. this study aims to prove the influence of diamond fraud on the potential for financial statement fraud ...
Nikmah Nikmah, Muhammad Robby Arjoen
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Deteksi Financial Statement Fraud : Model Beneish M-Score, dan Model F-Score
E-Jurnal Akuntansi, 2023 The research aims to find out which model is most effective in detecting financial statement fraud by using the Beneish M-Score model and the F-Score model.
P. Patmawati, Meita Rahmawati
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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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Expanding and Interpreting Financial Statement Fraud Detection Using Supply Chain Knowledge Graphs
Journal of Theoretical and Applied Electronic Commerce ResearchThe relationships within a supply chain are crucial for analyzing business transactions and can reveal significant patterns in disclosed financial data. These relationships also aid in the assessment and detection of financial fraud.
Shanshan Zhu +6 more
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Journal of Applied Finance & Accounting, 2023 This study examines the influence of the fraud hexagon on the likelihood of financial statement fraud in Indonesian public companies with stock values below IDR 100 that were listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020.
Theresia Y. Wijaya, Armanto Witjaksono
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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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Determinants of Financial Statement Fraud in Perspective Hexagon Fraud Theory
Basic and Applied Accounting Research Journal, 2023 The purpose of this research is to analyze the effect of the hexagon fraud theory; stimulus, opportunity, rationalization, capability, ego, collusion, company size on financial statement fraud in energy sector companies listed on the Indonesia Stock ...
Dini Febriani +4 more
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