Results 81 to 90 of about 248,948 (197)

Detecting Financial Statement Fraud Using Hexagon Theory: The Role of Effective Monitoring

Jurnal Proaksi
Main Purpose - This study investigates the application of the fraud hexagon theory in detecting financial statement fraud and examines effective monitoring as a moderating variable.
Retno Wulansari, Rr. Sri Handayani
doaj   +1 more source

The effect of big data competencies and tone at the top on internal auditors fraud detection effectiveness [PDF]

Decision Science Letters
Financial reports provide information about a company's assets, liabilities, equity, income, expenses and cash flow. This information can be used by various parties such as investors, creditors, government and management to make business ...
Novy Silvia Dewi, Jamaliah Said, Sharifah Nazatul Faiza, Lufti Julian   +3 more
doaj   +1 more source

Analisis Hubungan Pengendalian Internal Versi Coso Terhadap Indikasi Kecurangan Laporan Keuangan Pada Baitul Qiradh Anggota Pusat Koperasi Syariah Nanggroe Aceh Darussalam [PDF]

, 2016
Indications of fraud financial statements do not only occur in the public sector or in the banking sector, but can also occur in a cooperative sharia as Baitul Qiradh.
Ariani, N. E. (Nita), Yuwannita, A. (Auliana)   +1 more
core  

Impact of External Pressure, Tax Digitalisation, and CSR Disclosure on Financial Fraud

Jurnal Akuntansi
This study investigates the influence of external pressure, tax digitalisation, and corporate social responsibility (CSR) disclosure on financial statement fraud in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020 to ...
Tiara Sea Misa, Umiaty Hamzani, Khristina Yunita   +2 more
doaj   +1 more source

AUDITOR LIABILITY IN PERIOD OF FINANCIAL CRISIS [PDF]

This paper deals with issues of how to take on the responsibility of the auditor, especiallyin this time of crisis that hits the whole society. Significant role of financial auditor and the lies that theauditor is unable to give reasonable assurance that
Ionela Cornelia Stanciu, Nicolae Todea
core  

Faktor-faktor yang Mempengaruhi Kecurangan Laporan Keuangan dengan Analisis Fraud Triangle [PDF]

, 2014
This research aims to examine, analyze, and obtain evidence the influences factors in fraudtriangle to financial statement fraud on Manufacturing Companies that Listed on IndonesiaStock Exchange.
Hafizah, N. (Nurul), Respati, N. W. (Novita), Chairina, C. (Chairina)   +2 more
core   +1 more source

Inclination towards fraud among the participants in financial reporting process [PDF]

, 2015
Fraud is a significant ethical dilemma for businesses and harmful to the capital market participants.Financial reporting fraud is an intentional misstatement of financial information to mislead the financial statement users.It causes huge losses to the ...
Abdul Rahman, Abdul Rahim, Awang, Yunita, Ismail, Suhaiza   +2 more
core  

Analisis Faktor yang Mempengaruhi Financial Statement Fraud [PDF]

, 2016
The purpose of this study to examine the financial and non-financial factors that affect financial reporting fraud.These factors studied were financial leverage, liquidity, profitability, independent directors, audit committee andexternal auditors ...
Listyawati, I. (Ika)
core  

PENGARUH PENGENDALIAN INTERN DAN TINDAK LANJUT TEMUAN AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN YANG BERIMPLIKASI TERHADAP PENCEGAHAN FRAUD

Jurnal Akuntansi, 2016
The Influence of Internal Control and Audit Findings Follow-up Toward the Quality of Financial Statement Which Imply in Preventing Fraud. This research aimed to find out the influence of internal control and audit findings follow-up toward the quality of
Memen Kustiawan
doaj   +1 more source

PENGARUH FAKTOR-FAKTOR INTERNAL KEUANGAN PERUSAHAAN TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) [PDF]

, 2017
Penelitian ini bertujuan untuk mengetahui pengaruh indikator dari laporan keuangan pada Kecenderungan Kecurangan Akuntansi. Profitabilitas, Capital Turnover, Financial Leverage, Komposisi Aset, dan Ukuran Perusahaan digunakan sebagai variabel bebas ...
ISWATI, DANA
core   +1 more source