Results 11 to 20 of about 54,634 (227)
Tinjauan Kecurangan Akademik dari Perspektif Fraud Diamond
Jurnal 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
Jurnal 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
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
Religiosity as the moderating effect of diamond fraud and personal ethics on fraud tendencies
Journal of Islamic Accounting and Finance Research, 2020 Purpose - This study aims to determine the effect of each dimension of diamond fraud (pressure, opportunity, rationalization, capability) and personal ethics on the fraud tendency (assets misappropriation) and understanding of religiosity as moderating ...
Rikyan Ulil Istifadah +1 more
doaj +1 more source
The Effect of Fraud Diamond on Financial Statements of Insurance Companies in Indonesia
Journal 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
PENGARUH FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD
Balance Vocation Accounting Journal, 2023 The purpose of this study is to determine the influence of diamond fraud elements consisting of pressure elements (which are proxied with financial stability, external pressure, and financial targets), oppoturnity elements (which are proxied by the nature of industry and ineffective monitoring), rationalization elements proxied by audit opinions, and ...
Adam Maulana Prastyo +2 more
openaire +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 +1 more
openaire +3 more sources
Sistem Pengendalian Internal, Fraud Diamond, dan Larceny sebagai Efek Mediasi Whistleblowingsystem (Studi pada Bpk RI) [PDF]
, 2017 This research is aim to determine the effect of internal control system, fraud diamond, and whistleblowingsystem on larceny at BPK RI. Research data was obtained through questionnaires distributed torespondent, the employees in the work unit of General ...
Krystella, K. (Krystella) +1 more
core +2 more sources
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
openaire +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
openaire +1 more source