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
doaj +1 more source
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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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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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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Australian Journal of Social Issues, EarlyView.ABSTRACT The Robodebt scheme issued thousand‐dollar debts to an estimated half a million people who had received social security. The debts were largely inaccurate and illegal, with the aim of improving the federal government's budget. The 2023 Royal Commission into the Robodebt Scheme found that the stigmatising political and public language about ...
Ella Kruger, Phillipa Evans
wiley +1 more source
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 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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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
The Effect of Hexagon Fraud Theory in Detecting Financial Statement Fraud
International Journal of Digital Marketing SciencePurpose – The purpose of this research is to determine the effect of hexagon fraud theory in detecting financial statement fraud. Methodology/approach – This research uses a sample of insurance companies listed on the Indonesia Stock Exchange during the
Safira Adhania +2 more
semanticscholar +1 more source
Gender diversity and financial statement fraud
Journal of Accounting and Public Policy, 2021 This study investigates the role of gender diversity in fraud commission and detection with a view to identifying whether companies with more female corporate leaders are less likely to be involved in financial statement fraud.
Yang Wang, Mei Yu, Simon S. Gao
semanticscholar +1 more source