Results 21 to 30 of about 326,993 (206)
Analysis of the Root Causes of Fraud Using Risk Causal and Fraud Diamond Matrix: A Case Study on Retail Financing Company [PDF]
, 2021 Fraud risk management strategies can be carried out in three stages: prevention, detection, and response, but the most efficient stage is prevention.
Triyadi, Triyadi +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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Pentagon Fraud Analysis in Detecting Fraudulent Financial Reporting
Riset Akuntansi dan Keuangan Indonesia, 2021 The purpose of this study was to analyze the influence of fraud pentagon theory in detecting the fraudulent financial reporting. Fraud pentagon theory is the development of the previous fraud theory of fraud triangle and fraud diamond. This research uses
Eny Kusumawati +2 more
doaj +1 more source
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
doaj +1 more source
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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FRAUD DIAMOND DALAM FINANCIAL STATEMENT FRAUDFRAUD DIAMOND DALAM FINANCIAL STATEMENT FRAUD
BISNIS : Jurnal Bisnis dan Manajemen Islam, 2016 The financial statements will become more qualified in the<br />presentation if the presentation is based on qualitative<br />elements, among others: easy to understand, reliable,<br />comparable (comparable), and relevant. The financial<br />statements are presented to stakeholders, namely:<br />management, employees ...
Faiz Rahman Siddiq, Sofyan Hadinata
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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
openaire +3 more sources
Why Do They Do It? A Comprehensive Review of the Fraud Triangle and the Fraud Diamond Among Fraud Offenders [PDF]
Educaţia 21This theoretical article addresses the fraud triangle and fraud diamond as explanations for fraudulent crimes. In the 1930s, Sutherland defined Sutherland fraud as a unique act, committed for personal gain, and called it “white-collar crime.” The most ...
Miri Aphek, Daniela Cojocaru
doaj +1 more source
Profita, 2020 As a Sharia-based financial intermediary, sharia commercial banks operate based on sharia principles (Islam), and procedures are based on the provisions of the Koran and Hadith.
Hendra Galuh Febrianto +1 more
doaj +1 more source
The Effect of Financial Reporting on Company Value The Impact of Company Financial Statement Fraud
Benefit Jurnal Manajemen dan Bisnis, 2023 The purpose of the study is to find out and analyze more deeply the impact of financial statement fraud on the value of companies in the housing construction sector.
Masno Marjohan +2 more
doaj +1 more source