Results 41 to 50 of about 54,896 (201)
False Claims in Fight Over California's False Claims Act [PDF]
, 2021 In this article, Ventry reviews the business lobbying efforts that derailed California legislation to amend the state’s False Claims Act by permitting tax claims.
Ventry, Dennis
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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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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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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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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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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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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
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Market Discipline, Information Processing, and Corporate Governance [PDF]
, 2005 The paper reviews and assesses our understanding of the notion of “market discipline” in corporate governance. It questions the wholesale appeal to this notion in policy discussion, which fails to provide an account of the underlying mechanisms in terms ...
Hellwig, Martin
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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 +1 more
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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
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