Results 11 to 20 of about 326,993 (206)

The usage of Fraud Hexagon Model to discover fraud in the Financial Statements An Applied Study [PDF]

open access: yesMaǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗ, 2022
The research aims to use the Fraud Hexagon Model to improve the comprehension the main elements that cause fraud to occur. Fraud Hexagon Model is the expansion of Pentagon fraud model, fraud diamond and fraud triangle.
ألاء عبده إبراهيم حسن الکتبي
doaj   +1 more source

Other title: Ohio Medicaid Fraud Control Unit ... annual report

open access: yes
Began in 2006.; Vol. for 2006-2007 distributed, by e-mail, with "Application for certification as state Medicaid fraud control unit for the State of Ohio.
Ohio. Medicaid Fraud Control Unit.
core   +7 more sources

The Effect of Diamond Fraud on Employee Fraud Behavior in Banking

open access: yesAcademia Open, 2022
The condition of banking companies in Indonesia and the world from year to year has experienced significant developments seen from the development of the number of customers and branch offices. But in addition to the development of banking companies today, there are several cases of fraud committed by employees by misusing company assets.
Mei Rahmawati, Imelda Dian Rahmawati
openaire   +1 more source

FRAUD DIAMOND FOR DETECTION OF FINANCIAL STATEMENT MISREPRESENTATION IN THE MANUFACTURING INDUSTRY

open access: yesResearch in Management and Accounting, 2022
This research was conducted to obtain empirical evidence regarding fraud, primarily due to fraud in financial reports based on the fraud diamond theory.
Rizqi Ayu Mentari, Sopian
doaj   +1 more source

FRAUD DETECTION OF FINANCIAL STATEMENTS WITH DIAMOND FRAUD ANALYSIS

open access: yesJurnal 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
openaire   +2 more sources

Pengaruh Fraud Diamond Terhadap Perilaku Fraud Academic dengan Student Behavior Sebagai Variabel Moderating

open access: yesJurnal 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
doaj   +1 more source

New Fraud Diamond dan Deteksi Kecurangan Financial Statement pada Perusahaan Manufaktur Yang Terdaftar Di ISSI

open access: yesJurnal 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
doaj   +1 more source

Tinjauan Kecurangan Akademik dari Perspektif Fraud Diamond

open access: yesJurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2020
This research aims to prove the existence of the Fraud Diamond Theory in academic fraud at the Accounting Department StatePolytechnic of Malang.
Shanti Rahayu Kusuma Ningrum   +2 more
doaj   +1 more source

The Effect of Fraud Diamond on Financial Statements of Insurance Companies in Indonesia

open access: yesJournal 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
doaj   +1 more source

FRAUD DIAMOND TERHADAP FINANCIAL STATEMENT FRAUD

open access: yesBALANCE : 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
openaire   +2 more sources

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