FINANCIAL STATEMENT FRAUD DETECTION USING PERSPECTIVE OF FRAUD TRIANGLE ADOPTED BY SAS NO. 99 [PDF]
, 2016 Financial statements generally aim to provide information about the company’s financial position, performance, and cash flows to the interested parties. The motivation to gain trust from the users, especially investors, shareholders and creditors, leads ...
Prasmaulida, Shabrina +1 more
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ANALISIS FINANCIAL STATEMENT FRAUD DENGAN PENDEKATAN FRAUD HEXAGON THEORY [PDF]
, 2022 Raihan Noval Akbar. Analisis Financial Statement Fraud dengan Pendekatan Fraud Hexagon Theory Penelitian ini dilakukan untuk melihat adanya pengaruh dari fraud hexagon theory yang terdiri dari stimulus, capability, collusion, opportunity ...
AKBAR, RAIHAN NOVAL +1 more
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ANALISIS POTENSI FINANCIAL STATEMENT FRAUD MENGGUNAKAN PENDEKATAN FRAUD DIAMOND [PDF]
, 2023 Fraud dilakukan untuk memanipulasi laporan keuangan. Tindakan penyimpangan ini yang diupayakan oleh manajemen terhadap laporan keuangan guna agar laporan keuangan suatu perusahaan tampak baik yang biasa disebut Financial Statement Fraud.
Hartono, Elizabeth
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Jurnal Akuntansi dan Auditing Indonesia, 2016 Tujuan penelitian ini adalah untuk menguji pengaruh fraud triangle dalam menjelaskan fenomena kecurangan laporan keuangan. Penelitian ini terdiri dari tujuh variabel independen yang diadopsi dari penelitian (Skousen, Smith, dan Wright 2009).
Laila Tiffani, Marfuah Marfuah
doaj +1 more source
PERANAN KOMITE AUDIT DALAM HUBUNGAN PRESSURE DAN FINANCIAL STATEMENT FRAUD [PDF]
, 2020 This study used a purposive sampling method in which out of 144 manufacturing companies listed on the Indonesia Stock Exchange a sample was obtained by 35 companies for 5 consecutive years, so the number of observations was 175.
Mardiana, Ana, Jantong, Alfonsus
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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 ...
Manurung, Daniel T. H. +1 more
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STUDI FINANCIAL STATEMENT FRAUD PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Jurnal 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
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Corporate Governance as a Detector of Financial Statement Fraud: Systematic Literature Review [PDF]
Financial reporting fraud occurs when someone misunderstands the financial condition of a company deliberately or not. One of the causes of financial statement fraud is poor governance.
Devi, Putu Vidya Shania
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The Effect of Fraud Diamond on Financial Statements of Insurance Companies in Indonesia
Journal 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
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Pengaruh Financial Target dan Financial Stability terhadap Financial Statement Fraud [PDF]
, 2021 The purpose of this study was to investigate the effect of financial target and financial stability on financial statement fraud. The study population consisted of companies on the Indonesia Stock Exchange (IDX) from 2017-2019.The sampling technique used
Jao, Robert +3 more
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