Results 111 to 120 of about 54,915 (220)

Deteksi Financial Statement Fraud dengan Fraud Diamond

Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
This research is motivated by concerns about the increasing cases of manipulation of financial statements that have the potential to undermine investor confidence and disrupt the stability of the financial sector. In this case, the Fraud Diamond approach  which includes four elements, namely foresight, opportunity, rationalization, and capability is ...
openaire   +1 more source

Detecting Financial Statement Fraud With a New Fraud Diamond Model

Jurnal Proaksi
The severe impact of financial statement fraud (FSF), particularly in large corporations, remains a significant challenge globally, often arising due to weak internal controls and the pressure on employees to meet financial targets. This study explores the applicability of the New Fraud Diamond Model on financial statement fraud (FSF) in energy ...
Panji M Ghiffari, Fuad Fuad
openaire   +1 more source

DETEKSI FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN ANALISIS FRAUD PENTAGON : STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG LISTED DI BEI TAHUN 2014-2016

Riset Akuntansi dan Keuangan Indonesia, 2018
This study aimed to analyze and obtain empirical evidence about the effect of pentagon fraud elements (pressure, opportunity, rationalization, competence, and arrogance) on detected fraudulent financial reporting.
Erma Setiawati, Ratih Mar Baningrum
doaj   +1 more source

Preempting Unintended Consequences [PDF]

, 1997
Sommer offers some insights on preemption. The case for preemption is that there is an inherent logic and consistency in having litigation involving nationally traded securities resolved in a single ...
Sommer, A. A., Jr.
core   +1 more source

Fraud Diamond Theory Perspective on Academic Fraud

International Journal Management Science and Business
This study aims to reveal the perspective of fraud diamond theory on academic fraud behavior. The research method applied in this research is systematic literature review. The data consists of various literature in the form of scientific articles sourced from SINTA-accredited journals published in the range of 2017 to 2023.
Lazuardian, Muhamad Farhan, Widyaningsih, Aristanti, Arief, Meta   +2 more
openaire   +1 more source

Analisis Fraud Diamond dalam Mendeteksi Financial Statement Fraud

Akuisisi : Jurnal Akuntansi
FFinancial statement fraud and early detection of fraudulent activities are very important before they become major cases that can harm the company. This study was conducted to see how much influence fraud diamonds have on financial statement fraud.
Nurul Nadianti, Agus Bagianto, Wasifah Hanim   +2 more
openaire   +1 more source

Fraud Diamond Analysis in Detecting Fraudulent Financial Statement

Jurnal Manajemen Indonesia, 2019
Fraudulent financial statement is the least common fraud but has the greatest loss of impact compared to other types of fraud. This certainly can make mistakes in terms of decision making.
Annisa Nurbaiti, Nuraini Suatkab
doaj   +1 more source

Online Loan Fraud Cases in Indonesia: Diamond Fraud Dimensions

Dinasti International Journal of Economics, Finance & Accounting
The purpose of this paper is to show fraud under the guise of online loans that harm the community and provide solutions so that people avoid these scams. In the Online Loan program, many people have complained about the dissemination of personal data to the authorities that have been carried out by the Online Loan organizer without prior notification ...
Junaidi Junaidi, Endraria Endraria
openaire   +1 more source

The Analysis of Fraudulent Financial Reporting Determinant through Fraud Pentagon Approach

Jurnal Dinamika Akuntansi, 2017
The purpose of this study was to analyze the prediction of fraudulent financial reporting with the perspective of pentagon fraud. Pentagon fraud theory is the development of the theories of fraud triangle and fraud diamond. The Pentagon fraud theory adds
Siska Apriliana, Linda Agustina
doaj   +1 more source

The Blaming Function of Entity Criminal Liability [PDF]

, 2006
Application of the doctrine of entity criminal liability, which had only a thin tort-like rationale at inception, now sometimes instantiates a social practice of blaming institutions.
Buell, Samuel W.
core   +2 more sources