Results 71 to 80 of about 248,948 (197)

Pengaruh Fraud Triangle terhadap Deteksi Kecurangan Laporan Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efekindonesia (Bei) [PDF]

, 2015
The purpose of this study was to determine the effect Froud detecting fraud triangle in the financial statements. Variables of Fraud Triangle is stability pressuure proxy with ACHANGE, external pressure proxy with FREEC, personal financial need proxy ...
WIDARTI, W. (WIDARTI)
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CPAs\u27 Perceptions of the Impact of SAS 99 [PDF]

, 2005
In November 2002, the Auditing Standards Board (ASB) issued Statement on Auditing Standard 99, Consideration of Fraud in a Financial Statement Audit. Although SAS 99 was developed before the recent accounting scandals, its release came in their wake. The
Akers, Michael D., Marczewski, Donald C
core   +1 more source

Financial Statement Fraud Risk and Financial Distress of Family Business: Socio-Emotional Wealth (SEW) Perspective

Jurnal Ilmiah Akuntansi
This study examines the risk of financial statement fraud in family businesses and explores financial distress as a moderating variable. The research sample consists of 306 businesses in Indonesia. The findings reveal that family businesses in Indonesia
Abdul Ghofar, Amran Rasli, Silvi Asna Prestianawati   +2 more
doaj   +1 more source

The value of restatement to fraud prediction

Journal of Business Economics and Management, 2019
A financial report restatement reflects errors in the previous financial statement, and thus it increases investors’ doubt about the credibility of the financial statement.
Shi Qiu, Hong-Qu He, Yuan-sheng Luo
doaj   +1 more source

Fraud Requirements in SSARS 10 [PDF]

, 2006
With the issuance of Statement on Standards for Accounting and Review Services (SSARS) 10, Performance of Review Engagements, which is effective for review engagements for periods ending on or after Dec 15, 2004, the AICPA Accounting and Review Services ...
Akers, Michael D., Gissel, Jodi L.
core   +1 more source

FRAUND DIAMOND DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN

I-Finance, 2018
Effect of Diamond Fraud in Financial Statement Fraud detection. This study aimed to get empirical evidence regarding the effectiveness of diamond fraud in detecting fraudulent financial statements.
Poppy Indriani
doaj   +1 more source

Penerapan Model Beneish (1999) dan Model Altaman (2000) dalam Pendektesian Kecurangan Laporan Keuangan

Jurnal Akuntansi Multiparadigma, 2010
Financial fraud is costly and it can be done by almost everyone within (and outside of) an organization. Prevention through early detection of fraud is an important way to reduce fraud.
Rima Novi Kartikasari, Gugus Irianto
doaj  

PENGARUH FINANCIAL STABILITY, FINANCIAL TARGETS, NATURE OF INDUSTRY DAN INEFFECTIVE MONITORING TERHADAP FINANCIAL STATEMENT (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX)

El Muhasaba: Jurnal Akuntansi, 2018
This research aims to detect the financial statement Fraud by using analysis of fraud triangle. Based on the theory advanced by Donald R Cressey (1953) or the theory of Cressey, there are three conditions that are always present in the act of fraud ...
Ika Kumala Sari, Istutik Istutik
doaj   +1 more source

An Investigation of Fraud in Nonprofit Organizations: Occurrences and Deterrents [PDF]

, 2006
Losses due to fraudulent activities are particularly troublesome in the nonprofit sector because they directly reduce resources available to address tax-exempt purposes.
Elizabeth Keating, Janet Greenlee, Mary Fischer, Teresa Gordon   +3 more
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PENGARUH SIKAP SKEPTISME AUDITOR, PROFESIONALISME AUDITOR DAN TEKANAN ANGGARAN WAKTU TERHADAP PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN [PDF]

, 2016
Penelitian ini bertujuan untuk mengetahi pengaruh sikap skeptisme auditor, profesionalisme auditor dan tekanan anggaran waktu terhadap pendeteksian kecurangan laporan keuangan.
Setiawan, Indra
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