Results 51 to 60 of about 10,562 (205)

PENGARUH FRAUD HEXAGON TERHADAP FINANCIAL STATEMENT FRAUD

, 2023
Penelitian ini bertujuan untuk mengetahui pengaruh dari setiap elemen fraud hexagon (pressure, opportunity, rationalization, capability, arrogance/ego, dan collusion).
Angelita, Marini, Hasnawati
core   +2 more sources

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
doaj   +1 more source

The Effect of CFO Demographics on Fraudulent Financial Reporting

Jurnal Akuntansi, 2020
This study aims to examine the effect of CFO demographics on financial statement fraud. The results contribute to companies for increasing CEO and CFO elections and corporate governance designed to prevent illegal actions.
Yulia Frischanita, Yustrida Bernawati
doaj   +1 more source

Pengaruh Fraud Diamond Terhadap Indikasi Kecurangan Laporan Keuangan

Jurnal Akuntansi dan Perpajakan, 2021
Fraud in financial statements is a problem that cannot be underestimated. From year to year, cases of fraud are always found. In this case, the role of the auditor profession is needed to detect the possibility  of  fraud  as  early  as  possible,  so ...
Dimas Bagus Prakoso, Wahyu Setiyorini
doaj   +1 more source

DETEKSI FINANCIAL STATEMENT FRAUD DENGAN ANALISIS FRAUD HEXAGON

, 2023
Latar Belakang: Fenomena kasus kecurangan laporan keuangan yang terjadi pada perusahaan sektor manufaktur sering dilakukan dengan memanfaatkan banyaknya alur proses produksi yang terjadi dalam perusahaan.Tujuan: Penelitian ini bertujuan untuk mendeteksi ...
Putra, Ferdy; Universitas Riau, Bifadli, Iqsan; Universitas Riau, Hardi, Hardi; Universitas Riau   +2 more
core   +2 more sources

THE INFLUENCE OF BOARD OF COMMISSIONERS AND AUDIT COMMITTEE EFFECTIVENESS, OWNERSHIP STRUCTURE, BANK MONITORING, AND FIRM LIFE CYCLE ON ACCOUNTING FRAUD

Jurnal Akuntansi dan Keuangan Indonesia, 2013
Financial statement fraud has cost market participants, including investors, employees, creditors, and pensioners. Capital market participants expect active and vigilant corporate governance to ensure the quality, integrity, and transparency of financial
Synthia Madya Kusumawati, Ancella A. Hermawan   +1 more
doaj   +1 more source

DETECTING FINANCIAL STATEMENT FRAUD USING FRAUD DIAMOND (A Study on Banking Companies Listed On the Indonesia Stock Exchange Period 2012-2016)

, 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
core   +2 more sources

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

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
core  

Mendeteksi Kecurangan Pelaporan Determinan Fraud Diamond Terhadap Financial Statement Fraud

, 2022
Penelitian ini bertujuan untuk menguji pengaruh pressure (tekanan), opportunity (kesempatan), Rasionalization (rasionalisasi) serta capability (Kemampuan) terhadap financial statement fraud. Teknik Penelitian ini menggunakan pendekatan kuantitatif.
Wanadica Putri, Rizky Asmarani, Dwi Nugroho, Arief Himmawan   +1 more
core   +2 more sources