Results 11 to 20 of about 4,151,082 (265)

Analisis pengaruh fraud pentagon terhadap fraudulent financial reporting pada perusahaan subsektor consumer goods

Akuntansi dan Teknologi Informasi, 2023
The study aims to examine elements of the pentagon's fraud theory that can influence the occurrence of fraudulent financial reporting. The pressure variable is proxied by financial targets; the opportunity is proxied by the ineffectiveness of ...
Yuha Nadhirah Qintharah, Clarissa Ilmi Riyanti   +1 more
doaj   +1 more source

Analysis of Pentagon Fraud Model To detect Financial Statement Fraud (Study on the Industrial ClassificationFinance on the Indonesia Stock Exchange)

Majalah Ilmiah Bijak, 2021
Fraudulent Practices A is a problem that must be detected at the Earliest time, as an Effort to Protect Company'S assets and maintain the trust of stakeholders.
Shinta Gem Sari, Alif Akbar Subkhi
doaj   +1 more source

ANALISIS FRAUD TRIANGLE DALAM PENENTUAN TERJADINYA FINANCIAL STATEMENT FRAUD [PDF]

, 2021
Perusahaan berupaya memperlihatkan kondisi keuangan sebaik mungkin untuk menarik perhatian para calon investor. Hal ini memicu timbulnya potensi adanya kecurangan (fraud) dalam pembuatan laporan keuangan.
Nahar, Aida, Fatkhurrizqi, Muhammad Azmi
core   +1 more source

A re-evaluation of financial targets

PSL Quarterly Review, 2014
In recent years there has been much debate concerning necessary conditions for an optimal monetary policy. In his interesting article Evaluation of Financial Targets in Six Countries, Argy presents an analytical framework in which to evaluate diverse ...
G. VACIAGO
doaj   +1 more source

The Value Choice for Legal Regulation of Financial Risks in Shadow Banking

Contemporary Social Sciences, 2021
It is of vital importance for shadow banking supervision to have correct targets for the curtailment of financial risks. In fact, the process of selecting legal regulation targets for shadow banking financial risks is equivalent to a process of ...
Liao Jingyi
doaj   +1 more source

A Model of Performance Evaluation for Healthcare Workers Based on Satisfaction and Remuneration (Financial and Non-Financial)

Folia Medica Indonesiana, 2022
Highlights: • This study aimed to formulate an evaluation model of the performance of health workers. • Employee performance targets and employee satisfaction were assessed by considering the financial and non-financial remuneration, Job ...
Joni Wahyuhadi, Nur Hidayah, Qurratul Aini   +2 more
doaj   +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

THE EFFECT OF BUDGET CLARITY, PUBLIC PARTICIPATION, AND MANAGERIAL PERFORMANCE ON REGIONAL FINANCIAL TRANSPARENCY AND ACCOUNTABILITY IN EAST LOMBOK DISTRICT OF INDONESIA

Russian Journal of Agricultural and Socio-Economic Sciences, 2020
This study aims to analyze the influence of clarity of budget targets, community participation, and managerial performance on financial transparency and accountability.
Murdhani L.A.
doaj   +1 more source

Determinants in detecting fraud triangle of financial statements on companies registered in Jakarta Islamic Index (JII) period 2012-2018

Journal of Islamic Accounting and Finance Research, 2020
Purpose - The purpose of study was to examine the effect financial statement fraud based on the fraud triangle with a number of variables such as financial stability, external pressure, financial target, personal financial needs, opportunity and ...
Iwan Budiyono, Melati Sari Dewi Arum
doaj   +1 more source

Changing targets and strategies for the European financial integration

PSL Quarterly Review, 2014
 The call for a marked effort of European economic integration through a step-wise surrender of national sovereignty marked the end of the transitional phase of Common Market.
F. ONIDA
doaj   +1 more source