Results 41 to 50 of about 326,993 (206)

ANALYSIS OF FRAUD DIAMOND DIMENSION IN DETECTING FINANCIAL STATEMENT FRAUD [PDF]

Jurnal Akuntansi Trisakti, 2019
This research aims to examine and prove the effectiveness of the fraud diamond in detecting financial statement fraud. The element of the fraud diamond that is used as independent variables is a pressure with proxy financial stability and external pressure, opportunity with proxy ineffective monitoring and nature of the industry, rationalization with ...
Nia Susnita Sari, Arifin Sofyan, Nada Fastaqlaili   +2 more
openaire   +1 more source

FINANCIAL REPORTING MANIPULATION ON MINING COMPANIES IN INDONESIA: FRAUD DIAMOND THEORY APPROACH

Jurnal Riset Akuntansi Kontemporer, 2022
Forensic accounting helps to discover fraud practices where the fraud diamond theory is one of the popular theories in this issue. It puts concerns on budget priorities, financial stability, inefficient monitoring, replacement of auditor and directors ...
Atiek Sri Purwanti, Yonathan Daya Persada, Roni Budianto, Eko Suyono, Sofiatul Khotimah   +4 more
doaj   +1 more source

The fraud diamond: element in detecting financial statement of fraud

International research journal of management, IT and social sciences, 2019
The financial statement fraud is generally difficult to be detected, because of the various motivations behind the actions taken. The purpose of this research is to analyze the elements of fraud diamond in detecting financial statement fraud by looking at the influence of variables into a proxy of the elements of fraud diamond on financial statement ...
Herkulanus Bambang Suprasto, I Gde Ary Wirajaya, I.G.A.N Budiasih, Maria Mediatrix Ratna Sari, RR. Maria Yulia Dwi Rengganis   +4 more
openaire   +2 more sources

DETECTING FINANCIAL STATEMENT FRAUD USING FRAUD DIAMOND (A Study on Banking Companies Listed On the Indonesia Stock Exchange Period 2012-2016) [PDF]

, 2019
Financial statement fraud is one type of fraud that causesmore adverse effect than other types of fraud. Based on this phenomenon, this study aims to detect financial statement fraud using fraud diamond.
Syahria, Rizqa
core   +1 more source

Perilaku Kecurangan Akademik Mahasiswa Akuntansi: Dimensi Fraud Diamond

Jurnal Ilmiah Akuntansi, 2020
Academic cheating behavior is the seeds of bigger cheating practices in the future because it can cause more serious problems, such as violations of professional ethics or the occurrence of crimes.
I Gusti Ayu Ratih Permata Dewi, I Gde Agung Wira Pertama   +1 more
doaj   +1 more source

Motif Kecenderungan Perilaku Fraud ASN: Perspektif Fraud Diamond Theory

Akurasi : Jurnal Studi Akuntansi dan Keuangan, 2023
Penelitian ini bertujuan untuk mengeksplorasi motif Aparatur Sipil Negara (ASN) di Organisasi Perangkat Daerah (OPD) Kota X dengan menggunakan pendekatan Fraud Diamond Theory. Penelitian inimerupakan penelitian deskriptif kualitatif dengan menggunakan teknik pengumpulan data primer.
Paramita Budirahayu, David Adechandra Asedica Pesudo   +1 more
openaire   +3 more sources

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
openaire   +1 more source

Biosensors for Food Safety and Adulteration Monitoring: Applications, Smart Packaging Integration, and Pathways to Intelligent, Field‐Deployable Detection Systems

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, Abid Hassan Arnab, Liza Akter, Yusuf Chowdhury, Md. Hassan Bin Nabi, Md Abu Rayhan, Nazmul Islam, Wahidu Zzaman   +7 more
wiley   +1 more source

Fraud diamond insights: Predictors of financial statement fraud in the financial services sector

Acta Commercii
Orientation: Indonesia’s financial services sector faces significant challenges because of financial statement fraud, undermining economic stability and stakeholder confidence.
Aulia F. Rahman, Syaiful Iqbal, Jessica Carolina   +2 more
doaj   +1 more source

Examining the fraud diamond theory through ethical culture variables: A study of regional development banks in Indonesia

Cogent Business & Management, 2022
Previous literature which examined relationship between fraud risk factors and occupational frauds occurrence is limited to the setting of a single developed country.
Dwi Ratmono, Frendy
doaj   +1 more source