Results 41 to 50 of about 3,445,645 (298)
Jurnal Akademi Akuntansi, 2023 Purpose: This study aims to determine the influence of elements from the fraud hexagon theory and characteristics of audit committees on detecting financial statement fraud.
Astri Hardirmaningrum, Abdul Rohman
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Financial statements fraud identifiers
Economic research - Ekonomska istraživanja, 2023 Contemporary research among fraud professionals indicates that organizations lose 5% of revenues from fraud every year which makes the research in this area and the derivation of fraud detection models very important. The purpose of the article is to develop a new accounting tool that will help companies and investors in prompt fraud detection and ...
Zenzerović, Robert, Šajrih, Josip
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DETECTING FINANCIAL STATEMENT FRAUD USING FRAUD DIAMOND (A Study on Banking Companies Listed On the Indonesia Stock Exchange Period 2012-2016) [PDF]
, 2019 Financial statement fraud is one type of fraud that causesmore adverse effect than other types of fraud. Based on this phenomenon, this study aims to detect financial statement fraud using fraud diamond.
Syahria, Rizqa
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, 2023 This study aims to determine: The effect of collectivism on financial statements fraud,The Effect of Gender on Financial Statements fraud, the effect of reward on financial statement fraud, the effect of punishment on financial statement fraud.
Biduri, Sarwenda +1 more
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DETECTION OF FRAUD INDICATIONS IN FINANCIAL STATEMENTS USING FINANCIAL SHENANIGANS [PDF]
, 2020 This study aims to empirically test the detection of indications of financial statement fraud based on financial shenanigans. Financial shenanigans are proxied by the growth in days' sales outstanding, cash flow from operating divided by net income, and ...
Prasetyono, Prasetyono +7 more
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Hexagon Fraud Theory Analysis on Financial Statement Fraud [PDF]
Indonesian Interdisciplinary Journal of Sharia EconomicsThe purpose of this study is to investigate the effect of Hexagon Fraud Theory (financial stability, external pressure, financial targets, nature of the industry, ineffective supervision, external auditor quality, auditor turnover, director turnover, arrogance, and state-owned enterprises) on financial statement fraud.
Ratu Persada Pahlevi Pasca Mahardika +1 more
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The Effect of the Fraud Triangle and Sharia Compliance Disclosure on Financial Statement Fraud in Indonesian Islamic Banks [PDF]
Облік і фінансиFinancial statement fraud in Islamic banks is unethical because, in this way, banks mislead their shareholders and other users of financial statements.
Dhea Marella Aulia +3 more
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Pengaruh Dimensi Fraud Hexagon terhadap Financial Statement Fraud
Jurnal Kajian Akuntansi, 2022 The purpose of this research is to analyze the influence of fraud factors of fraud hexagon (S.C.C.O.R.E) towards fraudulent financial statement. Fraudulent financial statement is measured by using Beneish M-Score Model.
Anitaria Siregar, Etty Murwaningsari
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CORRELATION OF FINANCIAL STATEMENT COMPONENTS IN DETECTING FINANCIAL FRAUD [PDF]
, 2016 The purpose of this study is to determine the absence of correlation offinancial statement components as red flags in detecting financial statement fraud. The sampling in this study is done using purposive sampling technique.
Handayani Handayani +5 more
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Independence, Management Motives and Financial Statement Fraud: Role of Earnings Management
The Indonesian Journal of Accounting Research, 2022 This study aimed to look at the direct impact of auditor independence and management motivation upon financial statement fraud, with earnings management acting as a moderator. This study relies on secondary data from manufacturing companies registered on
Yenny Wati, Teddy Chandra
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