Results 51 to 60 of about 327,002 (203)

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
doaj   +1 more source

The influence of Islamic value and fraud diamond factors on academic fraud: Empirical study on Islamic University

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, Abriyani Puspaningsih, Ataina Hudayati   +2 more
doaj   +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

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

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

‘From the Fields Into the Bars’: The Story of Israel's First Transgender Novel, The Cut (1977)

Gender &History, EarlyView.
ABSTRACT In 1977, an Israeli transgender woman, Judy Spotheim, published an autobiographical novel entitled The Cut. It describes the emergence of a trans community in the commercial‐sex areas of Tel Aviv‐Jaffa, hoping to humanise trans women (coccinelles). This article is the first to study the novel and present a biography of Spotheim.
Gil Engelstein, Iris Rachamimov
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