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Religiosity as the moderating effect of diamond fraud and personal ethics on fraud tendencies [PDF]

Journal of Islamic Accounting and Finance Research, 2020
Purpose - This study aims to determine the effect of each dimension of diamond fraud (pressure, opportunity, rationalization, capability) and personal ethics on the fraud tendency (assets misappropriation) and understanding of religiosity as moderating variable.< ...
Rikyan Ulil Istifadah, Yayu Putri Senjani +1 more
doaj +4 more sources

Deteksi financial statement fraud: Pengujian dengan fraud diamond

Jurnal Akuntansi & Auditing Indonesia, 2017
This research is an empirical research that aims to determine the effect of fraud diamond toward financial statement fraud on the public companies LQ-45 listed in Indonesia Stock Exchange (IDX) from 2010 to 2014. The test is performed by using multiple linear regression on the 22 data samples. The results show that external pressure and rationalization
Yesiariani, Merissa, Rahayu, Isti
doaj +5 more sources

Model Teori Fraud Diamond mempengaruhi Financial Statement Fraud dimoderasi oleh Innovation Strategy

Jurnal Ilmiah Wahana Akuntansi, 2023
Penelitian ini bertujuan untuk meneliti pengaruh fraud diamond terhadap financial statement fraud dan peran dari innovation strategy dalam memoderasi pengaruh fraud diamond terhadap financial statement fraud.
Viona Angelina, Budi Chandra
doaj +3 more sources

Artificial Intelligence and Human Psychology in Online Transaction Fraud. [PDF]

Front Psychol, 2022
Banking operations have changed due to technological advancement. On one hand, modernization in technology has facilitated the daily operation of banks; on the other hand, this has also resulted in an increase in the number of cyber-attacks.
Firdaus R, Xue Y, Gang L, Sibt E Ali M.
europepmc +2 more sources

Tinjauan Kecurangan Akademik dari Perspektif Fraud Diamond

Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2020
This research aims to prove the existence of the Fraud Diamond Theory in academic fraud at the Accounting Department StatePolytechnic of Malang.
Shanti Rahayu Kusuma Ningrum +2 more
doaj +3 more sources

FRAUD DIAMOND TERHADAP FINANCIAL STATEMENT FRAUD

BALANCE : JURNAL AKUNTANSI DAN BISNIS, 2020
This study aims to examine the effect of diamond fraud on financial statement fraud: an empirical study in the west kalimantan province, both partially and simultaneously. Fraud can occur in every country with different types and frequencies, because there are still potential risks of corruption in the political system that hasn’t changee. In addition,
Zulham Al Farizi, Tashadi Tarmizi, Susan Andriana +2 more
openaire +3 more sources

PENGARUH FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD

Balance Vocation Accounting Journal, 2023
The purpose of this study is to determine the influence of diamond fraud elements consisting of pressure elements (which are proxied with financial stability, external pressure, and financial targets), oppoturnity elements (which are proxied by the nature of industry and ineffective monitoring), rationalization elements proxied by audit opinions, and ...
Adam Maulana Prastyo +2 more
openaire +2 more sources

FRAUD DIAMOND DALAM FINANCIAL STATEMENT FRAUDFRAUD DIAMOND DALAM FINANCIAL STATEMENT FRAUD

BISNIS : Jurnal Bisnis dan Manajemen Islam, 2016
The financial statements will become more qualified in the presentation if the presentation is based on qualitative elements, among others: easy to understand, reliable, comparable (comparable), and relevant. The financial statements are presented to stakeholders, namely: management, employees ...
Faiz Rahman Siddiq, Sofyan Hadinata
openaire +3 more sources

Academic Fraud Behavior From The Diamond Fraud Perspective

Jurnal Akuntansi
This research aims to determine the influence of pressure, opportunity, rationalization, capability on academic fraud. Academic fraud that occurs in the university environment includes cheating, copying from the internet, taking exams together and even using assistant for final assignments and theses.
Leriza Desitama Anggraini +3 more
openaire +3 more sources

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 +4 more
openaire +3 more sources

opportunity
financial statement fraud
capability

accounting
8. economic growth
fraud

accounting. bookkeeping
bookkeeping
rationalization