Results 51 to 60 of about 344,617 (203)
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
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Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud
JRAK (Jurnal Riset Akuntansi dan Bisnis), 2023 This study aims to determine the potential for fraudulent financial statements by using fraud analysis, where fraud is a concept that explains the factors that cause someone to commit fraud, namely opportunity, pressure, rationalization and ability. Opportunity factor is proxied by using financial stability and external pressure. The opportunity factor
null Risa Nadila Agustina +2 more
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ANALISIS POTENSI FINANCIAL STATEMENT FRAUD MENGGUNAKAN PENDEKATAN FRAUD DIAMOND [PDF]
, 2023 Fraud dilakukan untuk memanipulasi laporan keuangan. Tindakan penyimpangan ini yang diupayakan oleh manajemen terhadap laporan keuangan guna agar laporan keuangan suatu perusahaan tampak baik yang biasa disebut Financial Statement Fraud.
Hartono, Elizabeth
core
Comparative Analysis Of Crowe’s Fraud Pentagon Theory On Fraudulent Financial Reporting
Jurnal Akuntansi, 2023 The fraud Pentagon is expected to be able to detect fraudulent financial statements more deeply because there is a component of arrogance that was not previously found in research using the fraud triangle and fraud diamond.
Abu Nizarudin +3 more
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Diamond fraud analysis in detecting financial statement fraud
Journal of Business and Information Systems (e-ISSN: 2685-2543), 2019 This study aims to analyze the influence of variable pressure proxied by financial stability, personal financial need, financial targets, external pressure, the opportunity proxied by nature of the industry, ineffective monitoring, rationalization, and capability of the financial statement fraud. The sample used 72 manufactured company listing on the
Arum Tri Wijaya, Rani Eka Diansari
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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 +2 more
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Profitability, Liquidity, Leverage and Corporate Governance Impact on Financial Statement Fraud and Financial Distress as Intervening Variable [PDF]
Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 1899 Financial statement can show the company management performance after human resource trust. Each public company is obligated to reveal the annual financial report.
A. N. Adi, Z. Baridwan, E. Mardiati
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Analysis of factors that influence financial statement fraud in the perspective fraud diamond: Empirical study on banking companies listed on the Indonesia stock exchange year 2012 to 2014 [PDF]
, 2015 This research aimed to get empirical evidence in detecting financial statement fraud with fraud perspective diamond. Research by Sihombing (2014) explained that diamond fraud is an outlook and new concepts about the phenomenon of fraud raised by Wolfe ...
Manurung, Daniel T. H. +1 more
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al-Uqud: Journal of Islamic Economics, 2022 The purpose of this study is to investigate the impact of Islamic values on Islamic behavior, Islamic environment, Islamic character education, and academic fraud diamond factors such as pressure, opportunity, rationalization, and capability.
Ajeng Kusuma Dewi +2 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 +4 more
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