Results 21 to 30 of about 600 (129)
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 +2 more
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Student Academic Fraud: Fraud Diamond Dimensions and Locus of Control
Nominal Barometer Riset Akuntansi dan Manajemen, 2022 Abstract: Student Academic Fraud: Fraud Diamond Dimensions and Locus of Control. This study aims to determine the effect of the fraud diamond and locus of control dimensions on academic fraud behavior. The population of this research is accounting students at the Faculty of Business and Economics, Islamic University of Indonesia, Academic Year 2020 ...
Marfuah Marfuah +3 more
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ACADEMIC FRAUD BEHAVIOR OF ACCOUNTING STUDENTS: FRAUD DIAMOND DIMENSIONS
Contemporary Journal on Business and Accounting, 2022 Purpose – The purpose of this study was to investigate the behavior of academic fraud on accounting students at Atma Jaya Makassar University using the concept of diamond fraud, namely pressure, opportunity, rationalization, and ability. This type of research is quantitative research. Design/methodology/approach – Questionnaires were distributed ...
Anthony Holly, Ana Mardiana
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Pengaruh Fraud Diamond dan Gonetheory Terhadap Academic Fraud
JAS-PT (Jurnal Analisis Sistem Pendidikan Tinggi Indonesia), 2021 This research examines the factors of pressure, opportunity, rationalization, ability, greed, need, and disclosure of academic fraud behavior in accounting students at Institute of Business and Informatics Kesatuan Bogor. This type of research is a quantitative study, using a questionnaire as a research instrument measured by a Likert scale. This study
Neva, Silfani +2 more
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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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, 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 +2 more
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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 +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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The Fraud Diamond of Public Service in Indonesia
KnE Social Sciences, 2023 Fraud Diamond is a fraud model that can lead to acts of corruption. Corruption is a dynamic crime that has occurred at almost all levels of government, both central and regional. This condition becomes a serious problem in the public service process. Various causes of corruption problems in the public service process are related to the Fraud Diamond ...
Ida Hayu Dwimawanti, Nabila Ramadani
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Food Safety and Health, EarlyView.Biosensors enable rapid, sensitive, and portable detection of pathogens, contaminants, allergens, and food adulteration. Integration with smart packaging, smartphones, IoT, and machine learning supports real‐time monitoring and intelligent decision‐making, whereas microfluidics, biodegradable materials, explainable AI, and blockchain offer pathways ...
Mohima Akther Any +7 more
wiley +1 more source