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MENDETEKSI KECURANGAN LAPORAN KEUANGAN DENGAN ANALISIS FRAUD DIAMOND DALAM PERSPEKTIF ISLAM (Studi Empiris Bank Umum Syariah di Indonesia)

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, Amalia Indah Fitriana   +1 more
doaj   +1 more source

Influence of employee fraud on asset misappropriation analysed by fraud diamond dimension [PDF]

, 2015
This study provides a general overview of asset misappropriation fraud committed by employees of state-owned Enterprises in Bandung, Indonesia. In this case, the employees committed fraud by taking or utilizing the assets of SOE for their benefit.
Purnamasari, Pupung, Oktaroza, Magnaz Lestira   +1 more
core   +1 more source

Fraud Disclosure Tendency in Banking System: Impact of Psychological Contract Breach and Organizational Factors [PDF]

Iranian Journal of Accounting, Auditing & Finance
This study addresses the impact of psychological contract breaches and organizational factors on fraud disclosure in the banking system. The statistical population includes all the employees and internal auditors in the banks listed on the stock exchange
Ali Sheikhi, Amin Nazemi
doaj   +1 more source

Analysis of Fraud Triangle, Fraud Diamond and Fraud Pentagon Theory to Detecting Corporate Fraud in Indonesia

, 2023
{"references": ["Abdullahi, R., Mansor, N., & Nuhu, M. S. (2015). Fraud triangle theory and fraud diamond theory: Understanding the convergent and divergent for future research. European Journal of Business and Management, 7(28). Retrieved from www.iiste.org", "ACPAI. (2019). Statement on Auditing Standards No. 99.
Christian, N, 1 , Basri, Y. Z, and Arafah, W   +2 more
openaire   +2 more sources

FAKTOR-FAKTOR YANG MEMOTIVASI KECURANGAN LAPORAN KEUANGAN

Journal of Management and Business Review, 2020
Financial statements are an important instrument for every company. Financial statements are a window of information on the company's current financial condition.
Martdian Ratna Sari, M. Akhsanur Rofi
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, Nugroho Adhe Purnomo, Guruh Dwi Pratama   +2 more
doaj   +1 more source

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, null Yulinartati, null Nina Mariana   +2 more
openaire   +1 more source

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, Ari Agung Nugroho, Duwi Agustina, Wenni Anggita   +3 more
doaj   +1 more source

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
openaire   +2 more sources

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