Results 1 to 10 of about 55,483 (258)
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
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Profitability, Liquidity, Leverage and Corporate Governance Impact on Financial Statement Fraud and Financial Distress as Intervening Variable [PDF]
Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 1899 Financial statement can show the company management performance after human resource trust. Each public company is obligated to reveal the annual financial report.
A. N. Adi, Z. Baridwan, E. Mardiati
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Fraud diamond analysis in detecting financial statement fraud [PDF]
The Indonesian Accounting Review, 2019 This study aimed to analyze the factors used to detect financial statement fraud from a fraud diamond perspective. It tried to find out the effect of pressure proxied by financial targets, opportunity proxied by ineffective monitoring, rationalization proxied by change in auditors, and capability proxied by director change on financial statement fraud.
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FINANCIAL REPORTING MANIPULATION ON MINING COMPANIES IN INDONESIA: FRAUD DIAMOND THEORY APPROACH
Jurnal Riset Akuntansi Kontemporer, 2022 Forensic accounting helps to discover fraud practices where the fraud diamond theory is one of the popular theories in this issue. It puts concerns on budget priorities, financial stability, inefficient monitoring, replacement of auditor and directors ...
Atiek Sri Purwanti +4 more
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Rule 24 Notwithstanding: Why Article III Should Not Limit Intervention of Right [PDF]
, 2017 The Supreme Court recently decided in Town of Chester v. Laroe Estates, Inc. that intervenors of right under Federal Rule of Civil Procedure 24(a)(2) must demonstrate independent Article III standing when they pursue relief different from that requested
Ferguson, Zachary N.
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Financial Statement Detection Using Fraud Diamond
Journal Research of Social Science, Economics, and Management, 2021 This study aims to detect fraudulent financial statements using the theory fraud diamond. Financial statement fraud is measured using the Modified Jones Model. Disclosure of accrued income from credit sales and accrued receivables of the company is the reason for using the Modified Jones Model.
Menik Indrati, Nadya Claraswati
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al-Uqud: Journal of Islamic Economics, 2022 The purpose of this study is to investigate the impact of Islamic values on Islamic behavior, Islamic environment, Islamic character education, and academic fraud diamond factors such as pressure, opportunity, rationalization, and capability.
Ajeng Kusuma Dewi +2 more
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Diamond fraud analysis in detecting financial statement fraud
Journal of Business and Information Systems (e-ISSN: 2685-2543), 2019 This study aims to analyze the influence of variable pressure proxied by financial stability, personal financial need, financial targets, external pressure, the opportunity proxied by nature of the industry, ineffective monitoring, rationalization, and capability of the financial statement fraud. The sample used 72 manufactured company listing on the
Arum Tri Wijaya, Rani Eka Diansari
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Potential Fraud Detection Analysis of Finansial Statements: Diamond Fraud Approach
Telaah Bisnis, 2022 The motivation of this research is the existence of fraud that occurs in the financial reporting of entities both abroad and in Indonesia. This investigation aims to explain the detection of financial statements that have the potential to contain fraud using the Fraud Diamond approach.
Nodeski Yogi Fadli, Junaidi Junaidi
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An Indictment of Bright Line Tests for Honest Services Mail Fraud [PDF]
, 2004 Sparse matrix-matrix multiplication (SpGEMM) is a computational primitive that is widely used in areas ranging from traditional numerical applications to recent big data analysis and machine learning.
Azad, A +3 more
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