Results 31 to 40 of about 631 (179)

Comparative Analysis Of Crowe’s Fraud Pentagon Theory On Fraudulent Financial Reporting

Jurnal Akuntansi, 2023
The fraud Pentagon is expected to be able to detect fraudulent financial statements more deeply because there is a component of arrogance that was not previously found in research using the fraud triangle and fraud diamond.
Abu Nizarudin, Ari Agung Nugroho, Duwi Agustina, Wenni Anggita   +3 more
doaj   +1 more source

Analysis of Fraud Triangle, Fraud Diamond and Fraud Pentagon Theory to Detecting Corporate Fraud in Indonesia

, 2023
{"references": ["Abdullahi, R., Mansor, N., & Nuhu, M. S. (2015). Fraud triangle theory and fraud diamond theory: Understanding the convergent and divergent for future research. European Journal of Business and Management, 7(28). Retrieved from www.iiste.org", "ACPAI. (2019). Statement on Auditing Standards No. 99.
Christian, N, 1 , Basri, Y. Z, and Arafah, W   +2 more
openaire   +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

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
doaj   +1 more source

Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud

JRAK (Jurnal Riset Akuntansi dan Bisnis), 2023
This study aims to determine the potential for fraudulent financial statements by using fraud analysis, where fraud is a concept that explains the factors that cause someone to commit fraud, namely opportunity, pressure, rationalization and ability. Opportunity factor is proxied by using financial stability and external pressure. The opportunity factor
null Risa Nadila Agustina, null Yulinartati, null Nina Mariana   +2 more
openaire   +1 more source

The influence of Islamic value and fraud diamond factors on academic fraud: Empirical study on Islamic University

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, Abriyani Puspaningsih, Ataina Hudayati   +2 more
doaj   +1 more source

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, Yonathan Daya Persada, Roni Budianto, Eko Suyono, Sofiatul Khotimah   +4 more
doaj   +1 more source

The fraud diamond: element in detecting financial statement of fraud

International research journal of management, IT and social sciences, 2019
The financial statement fraud is generally difficult to be detected, because of the various motivations behind the actions taken. The purpose of this research is to analyze the elements of fraud diamond in detecting financial statement fraud by looking at the influence of variables into a proxy of the elements of fraud diamond on financial statement ...
Herkulanus Bambang Suprasto, I Gde Ary Wirajaya, I.G.A.N Budiasih, Maria Mediatrix Ratna Sari, RR. Maria Yulia Dwi Rengganis   +4 more
openaire   +2 more sources

ANALYSIS OF FRAUD DIAMOND DIMENSION IN DETECTING FINANCIAL STATEMENT FRAUD [PDF]

Jurnal Akuntansi Trisakti, 2019
This research aims to examine and prove the effectiveness of the fraud diamond in detecting financial statement fraud. The element of the fraud diamond that is used as independent variables is a pressure with proxy financial stability and external pressure, opportunity with proxy ineffective monitoring and nature of the industry, rationalization with ...
Nia Susnita Sari, Arifin Sofyan, Nada Fastaqlaili   +2 more
openaire   +1 more source

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
openaire   +2 more sources