Results 31 to 40 of about 344,617 (203)
FRAUD DETECTION OF FINANCIAL STATEMENTS WITH DIAMOND FRAUD ANALYSIS
Jurnal ASET (Akuntansi Riset), 2022 This study aims to empirically test the detection of financial statement fraud using Fraud Diamond analysis which explains the factors that influence the occurrence of fraud. The population in this study is the infrastructure, utility, and transportation sector companies listed on the Indonesia Stock Exchange in 2016 – 2019 with a total of 83 companies.
Deliana, Deliana, Oktalia, Ruth Rebecca
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Jurnal Kependidikan, 2020 The purpose of this study is to find out the effect of Diamond Fraud on academic fraud with student behavior as a moderating variable. The research method used was a quantitative research method by using questionnaire as data collection technique.
Mayang Murni, Henny Pratiwi
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Jurnal Akuntansi dan Audit Syariah, 2023 Financial statement fraud is an intentional act by certain parties in manipulating financial numbers on financial statements so that the disclosure of information is not appropriate.
Rosyid Nur Anggara Putra +1 more
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The Effect of Fraud Diamond on Financial Statements of Insurance Companies in Indonesia
Journal of Management and Business Review, 2023 The Jiwasraya corruption scandal and related cases revealed significant financial distress, opportunities for fraud, rationalization of actions, and the ability to manipulate financial statements, emphasizing the importance of research and awareness in ...
Novy Silvia Dewi +1 more
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The Fraud Diamond: Considering the Four Elements of Fraud [PDF]
, 2004 Focuses on the use of the elements of the fraud diamond to prevent and detect accounting fraud. Essential traits for committing fraud; Steps in assessing fraud risk through the use of the fourth element of the diamond; Ways for auditors to prevent ...
Hermanson, Dana R., Wolfe, David T.
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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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THE EFFECT OF FRAUD DIAMOND IN DETECTING FRAUD
, 2021 This study aims to determine the effect of diamond fraud in detecting fraud. This study used qualitative research methods. The type of data source in this study is secondary data with library research techniques.
Novel, Puput +2 more
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FRAUND DIAMOND DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN
I-Finance, 2018 Effect of Diamond Fraud in Financial Statement Fraud detection. This study aimed to get empirical evidence regarding the effectiveness of diamond fraud in detecting fraudulent financial statements.
Poppy Indriani
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Indonesia’s Accounting Fraud Practices: A Literature Study
The Indonesian Accounting Review, 2023 This study aims to review a number of theoretical frameworks regarding the reasons why someone commits fraud by involving the fraud triangle theory, the fraud diamond theory, the fraud pentagon theory, and the fraud hexagon theory.
Rizka Indah Permata Sari Selian +1 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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