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FINANCIAL STATEMENT FRAUD AND FINANCIAL STABILITY
AbstrakLaba adalah salah satu yang mencerminkan kondisi keuangan dan menjadi tolak ukur performa perusahaan. Penelitian ini ditujukan untuk mengidentifikasi laporan keuangan yang terdapat kecurangan dengan menghubungkan dengan stabilitas keuangan perusahaan.
openaire +2 more sources
This study aims to analyze the influence of factors in the fraud pentagon theory, namely financial targets, financial stability, external pressure, ineffective monitoring, change in auditor, change in director, and the frequency of CEO pictures, on ...
Maria Leontina Karina Pajur +2 more
doaj +1 more source
Financial intelligence: Financial statement fraud in Indonesia
Indonesia is currently in an honesty crisis, especially in financial governance, bothin government and private institutions. Our study uses the concept of financial intelligence toidentify and collect information related to financial affairs in an organization.
Muhammad Ikbal +4 more
openaire +2 more sources
ANALISIS POTENSI FINANCIAL STATEMENT FRAUD MENGGUNAKAN PENDEKATAN FRAUD DIAMOND [PDF]
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
Fraud diamond insights: Predictors of financial statement fraud in the financial services sector
Orientation: Indonesia’s financial services sector faces significant challenges because of financial statement fraud, undermining economic stability and stakeholder confidence.
Aulia F. Rahman +2 more
doaj +1 more source
ANALISIS FINANCIAL STATEMENT FRAUD DENGAN PENDEKATAN FRAUD HEXAGON THEORY [PDF]
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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FRAUD PENTAGON IN DETECTING FINANCIAL STATEMENT FRAUD
Objective: This study aims to analyze the influence of the fraud pentagon elements on financial statement fraud in manufacturing companies within the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2016–2020 period. Method: A quantitative approach was employed using secondary data derived from company annual reports.
Fityan Izza Noor Abidin +2 more
openaire +2 more sources
Fraud in the banking industry: a case study of Kenya [PDF]
Fraud has become a worldwide problem that is not set to abate in the near future. It is eroding the profitability of organisations with devastating effects on firm solvency.
Akelola, S
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Pengaruh Financial Target dan Financial Stability terhadap Financial Statement Fraud [PDF]
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
core +1 more source
The Influence Of Fraud Hexagon On Financial Statement Fraud
This study aims to examine the effect of fraud hexagon (pressure, opportunity, rationalization, capability, ego, and collusion) in detecting financial statement fraud. The fraud hexagon element is measured by the financial target variable of changing directors, political connections, industry characteristics, auditor changes, CEO concurrent positions ...
Rahmawati Rahmawati +2 more
openaire +1 more source

