Results 111 to 120 of about 1,474 (211)
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
Online Loan Fraud Cases in Indonesia: Diamond Fraud Dimensions
Dinasti International Journal of Economics, Finance & AccountingThe 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
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
New fraud diamond theory: Why people commit fraudulent financial statements?
Jurnal Akuntansi dan Auditing IndonesiaThis study examines the determinants of fraudulent financial statements in Indonesia’s non-bank financial industry by integrating the New Fraud Diamond Theory with Agency Theory.
Arief Rahman, Jenneka Ika Sarundayang
doaj +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
Determination of Fraud Diamond Theory in Detecting Fraud in Financial Reporting
Research HorizonFinancial statement fraud undermines transparency and accountability in state-owned enterprises, posing significant risks to stakeholders. This study aims to examine the effectiveness of the Fraud Diamond Theory, encompassing pressure, opportunity, rationalization, and capability, in detecting such fraud in Indonesian state-owned enterprises.
Muhammad Rizki Wiraputra +2 more
openaire +1 more source
Who Blows the Whistle on Corporate Fraud? [PDF]
What external control mechanisms are most effective in detecting corporate fraud? To address this question we study in depth all reported cases of corporate fraud in companies with more than 750 million dollars in assets between 1996 and 2004.
Luigi Zingales +2 more
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Analisis Faktor Pendorong Kecurangan Berbasis Teori Diamond Fraud pada Pemerintah Desa
, 2020 The purpose of this study is to describe the perceptions of village government officials regarding the factors driving diamond fraud based fraud. Diamond fraud theory explains the factors of someone committing fraud.
Oktavia, Trisna Ayu, Kumalawati, Lely
core +2 more sources
Fraud Diamond: Pendeteksi Kecurangan Laporan Keuangan
, 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
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Determinant of Financial Statement Fraud: Perspective of Fraud Diamond Theory (Empirical Study on Indonesian Banking Sector) [PDF]
, 2017 Penelitian ini bertujuan untuk menguji pengaruhelemen-element fraud dalam teori fraud diamond terhadap indikasi financial statement fraud yang terjadi di sektor perbankan Indonesia pada tahun 2011-2015.
SUHARTINAH, Suhartinah
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