Results 121 to 130 of about 344,617 (203)
The Influence of Fraud Diamond on Academic Fraud Intention Among Accounting Students
Jurnal AKSI (Akuntansi dan Sistem Informasi), 2023 This study was aimed to find out the influence of fraud diamond, including pressure, opportunity, rationalization, and ability on students' academic cheating intentions. Quantitative method was used to carry out this study.
David Pesudo, Vrilita Vanesa Parengkuan
doaj
FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD [PDF]
, 2019 Penelitian ini bertujuan melakukan pengujian fraud diamond (financial stability, financial target, external pressure, nature of industry, change in auditor, dan capability) dalam mendeteksi financial statement fraud. Dengan menggunakan 140 sampel laporan
Fitriani, Nur Indah
core
Indonesian Interdisciplinary Journal of Sharia EconomicsThis study examines the impact of pressure, opportunity, rationalization, and capability as defined by the Fraud Diamond Theory Wolfe & Hermanson, 2004 on fraudulent financial reporting indicators in energy sector companies listed on the Indonesia Stock
Rina Deviani, Ferdiansyah Ferdiansyah
doaj
Investigative Auditing and Fraud: A Systematic Literature Review through a Theoretical and Bibliometric Lens [PDF]
This study aims to examine the role of investigative auditing in detecting and disclosing fraud by identifying red flags within the context of increasing public scrutiny and expectation gaps in audit functions.
Suryani, Irma, Syahrudin, M.
core +1 more source
Fraud Diamond: Pendeteksi Kecurangan Laporan Keuangan [PDF]
, 2017 Laporan keuangan harus dibuat secara jujur dan tidak boleh ada usaha untuk menyajikan informasi yang menguntungkan beberapa pihak namun pada sisi lain dapat merugikan pihak lain yang memiliki kepentingan berlawanan.
Akrom Faradiza, Sekar, Suyanto, Suyanto
core +1 more source
Applicability audit committee on detecting financial statement fraud using diamond theory
Jurnal Akademi AkuntansiPurpose: This study investigates the application of fraud diamond theory in the detection of financial statement fraud, utilizing financial targets, industry characteristics, auditor changes, and director changes as independent variables.
Zea Riza Sinensis, Fuad
doaj +1 more source
PENGARUH FRAUD DIAMOND TERHADAP FRAUDULENT FINANCIAL REPORTING
KeunisThe objective of this study is to determine the influence of pressure (financial targets, financial stability, and external pressure), opportunities (industry characteristics and ineffective monitoring), opportunities (auditor turnover and ...
Agus Dwianto +3 more
doaj +1 more source
Utilizing the diamond fraud theory perspective to analyze financial statement fraud
Journal of Applied Sciences in Accounting, Finance, and TaxThis study aims to test the influence of elements of the fraud diamond theory, including pressure, opportunity, rationalization, and capability, on financial statement fraud. The population in this study were companies in the banking sub-sector listed on the Indonesia Stock Exchange for the period 2020-2022.
Ida Anom Yasa +2 more
openaire +1 more source
Diamond Fraud Determinants: An Implementation of Indonesia’s Wisdom Value
, 2023 Purpose: This study aims to determine the impact of (diamond fraud) pressure, opportunity, rationalization, and capability on undergraduate students' academic fraud behavior, with Indonesia’s Wisdom Value (Pancasila) as moderating variable. Theoretical
Amyulianthy, Rafrini +5 more
core
Motivation and Risk Behind Financial Statement Fraudulence Using Fraud Theory
Jurnal AkuntansiFinancial information is a critical resource for users of financial statements in their decision-making processes. However, errors in decision-making can arise from management's fraudulent activities within these financial statements.
Nico Alexander +2 more
doaj +1 more source