Financial intelligence: Financial statement fraud in Indonesia
Journal of Intelligence Studies in Business, 2020 Indonesia is currently in an honesty crisis, especially in financial governance, bothin government and private institutions. Our study uses the concept of financial intelligence toidentify and collect information related to financial affairs in an organization.
Muhammad Ikbal +4 more
openaire +2 more sources
PENGARUH FRAUD HEXAGON DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD
Jurnal Ekonomi Trisakti, 2023 Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh fraud hexagon yang meliputi Financial Stability, External Pressure, Ineffective Monitoring, Change in Auditor, Change in Director, Arrogance, dan State-Owned Enterprises dalam mendeteksi Financial Statement Fraud.
Andreas Stephanson Malau, Titik Aryati
openaire +1 more source
South African Computer Journal, 2020 Financial statement fraud has been on the increase in the past two decades and includes prominent scandals such as Enron, WorldCom and more recently in South Africa, Steinhoff.
Wilson Tsakane Mongwe +1 more
doaj +1 more source
STUDI TENTANG FINANCIAL STABILITY, NATURE OF INDUSTRY DAN RATIONALIZATION PADA EARNING MANAGEMENT DALAM PERSPEKTIF FRAUD TRIANGLE (Studi Empiris pada Perusahaan Property Dan Real Estate yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2016) [PDF]
, 2017 Penelitian ini bertujuan untuk mendeteksi kecurangan laporan keuangan berdasarkan analisis fraud tringle Financial statement fraud pada penelitian ini diproksikan dengan earning management.
MAHWIYAH, .
core +1 more source
Jurnal Riset Akuntansi dan Keuangan, 2015 Fraudulent financial statement is a serious problem and to be a threat to stakeholders, especially for investor. The thing is happened because there is illegal action done intentionally, such as disclosing financial information that doesn’t match with ...
Aprillia Aprillia +2 more
doaj +1 more source
ANALISIS POTENSI RISIKO FINANCIAL STATEMENT FRAUD MENGGUNAKAN FRAUD SCORE MODEL PADA PERUSAHAAN PENGGUNA JASA KAP BIG FOUR DAN KAP NON BIG FOUR (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2011) [PDF]
, 2013 ABSTRAK Penelitian ini bertujuan untuk menguji apakah tingkat risiko financial statement fraud pada perusahaan pengguna jasa KAP big four berbeda dari perusahaan pengguna jasa KAP non-big four.
Fitriana, Dwi Ayunda
core
Determinants of diamond fraud in detecting financial statement fraud and company value in the manufacturing industry listed on the Indonesia Stock Exchange 2017 – 2021 [PDF]
, 2022 Destination study this is for analyze the determinant of diamond fraud using the F-Score Model in detect fraud report finance . Variable Dependent ( bound ) that is score company s ampel study are 13 companies industry manufactures listed on the ...
Purnomo, Nugroho Adhe +3 more
core +1 more source
PENGARUH FRAUD INDICATORS TERHADAP FRAUDULENT FINANCIAL STATEMENT (Studi Empiris Pada Perusahaan yang Listed di BEI Tahun 2008-2013) [PDF]
, 2015 This study aimed to examine the effect of fraud indicators against the detection of fraudulent financial statement on non-financial company listed on the Indonesian Stock Exchange (BEI) in the period 2008–2013.
HANIFA, Septia Ismah, LAKSITO , Herry
core
FINANCIAL STATEMENT FRAUD AND FINANCIAL STABILITY
PROSIDING SEMINAR NASIONAL CENDEKIAWAN, 2019 AbstrakLaba adalah salah satu yang mencerminkan kondisi keuangan dan menjadi tolak ukur performa perusahaan. Penelitian ini ditujukan untuk mengidentifikasi laporan keuangan yang terdapat kecurangan dengan menghubungkan dengan stabilitas keuangan perusahaan.
openaire +2 more sources