Results 61 to 70 of about 611 (160)

The Influence of Diamond Fraud, Audit Committee and Leverage on Financial Report Fraud

Revista de Gestão Social e Ambiental
Purpose: This research aims to explain the influence of fraud diamonds, audit committees, and leverage on fraudulent financial reports in financial companies listed on the Indonesia Stock Exchange during the 2019-2022 period.   Theoretical Framework: The study is grounded in the theory of fraud diamond, which identifies pressure, opportunity ...
Tristan Guillermo Purwani, Harto Listijo, Ika Listyawati, Rahmat Budi Santoso   +3 more
openaire   +1 more source

Pengaruh Elemen Fraud Diamond Theory Terhadap Financial Statement Fraud

JURNAL EKSPLORASI AKUNTANSI, 2020
The purpose of this study was to determinate the effect fraud diamond theory in financial statement fraud. The population in this study are manufacturing companies sector consumer goods industry listed on the Indonesia Stock Exchange in 2015-2018. The sampling technique used was purposive sampling method and obtained 112 samples.
Halmawati Halmawati, Ranti Tri Annisa
openaire   +2 more sources

Determinants of Fraud Tendency With Internal Control System (SPI) as a Moderating Variable (Study of Savings and Loan Cooperatives in Sikka District)

Indonesian Interdisciplinary Journal of Sharia Economics
This study aims to test the effect of fraud diamond theory on fraud tendencies with internal control systems as moderating variables. This study uses 135 sample data taken using a purposive method based on criteria.
Fransiska Trisyami Irmayati Subu, Lilis Ardini, Kurnia Kurnia   +2 more
doaj   +1 more source

A digitally transformed system of internal control for effective financial statement fraud prevention and detection: A literature review [PDF]

Zeszyty Teoretyczne Rachunkowości
Purpose: The paper aims to provide an overview of the current state-of-the-art research regarding the impact of system of internal control on fraud deterrence, primarily analyzing whether and how digital technologies can enhance components of this system,
Petra Halar, Julia Schwaiberger
doaj   +1 more source

An empirical analysis of asset misappropriation fraud during the COVID-19 crisis [PDF]

Problems and Perspectives in Management
The objective of this paper is to examine asset misappropriation fraud during the COVID-19 pandemic. The study examines the impact of four elements of fraud risk factors and Islamic religiosity on the propensity for fraud among employees who manage ...
Darsono Darsono, Dwi Ratmono, Erlinda Ramadhani Permata Putri, Nur Cahyonowati, Sunseok Lee   +4 more
doaj   +1 more source

Detecting Financial Statement Fraud With a New Fraud Diamond Model

Jurnal Proaksi
The severe impact of financial statement fraud (FSF), particularly in large corporations, remains a significant challenge globally, often arising due to weak internal controls and the pressure on employees to meet financial targets. This study explores the applicability of the New Fraud Diamond Model on financial statement fraud (FSF) in energy ...
Panji M Ghiffari, Fuad Fuad
openaire   +1 more source

Deteksi Financial Statement Fraud dengan Fraud Diamond

Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
This research is motivated by concerns about the increasing cases of manipulation of financial statements that have the potential to undermine investor confidence and disrupt the stability of the financial sector. In this case, the Fraud Diamond approach  which includes four elements, namely foresight, opportunity, rationalization, and capability is ...
openaire   +1 more source

DETECTION ANALYSIS ON FRAUDULENT FINANCIAL REPORTING USING FRAUD SCORE MODEL

SAR (Soedirman Accounting Review): Journal of Accounting and Business, 2019
This study aims to examine the elements of fraud in the fraud diamond theory. Fraud is proxied by seven variables consisting of three pressure elements namely financial target, financial stability, external pressure, two variables of opportunity element,
Puput Ade Irawan, Dewi Susilowati, Novita Puspasari   +2 more
doaj   +1 more source

Fraud Diamond Theory Perspective on Academic Fraud

International Journal Management Science and Business
This study aims to reveal the perspective of fraud diamond theory on academic fraud behavior. The research method applied in this research is systematic literature review. The data consists of various literature in the form of scientific articles sourced from SINTA-accredited journals published in the range of 2017 to 2023.
Lazuardian, Muhamad Farhan, Widyaningsih, Aristanti, Arief, Meta   +2 more
openaire   +1 more source

Analisis Fraud Diamond dalam Mendeteksi Financial Statement Fraud

Akuisisi : Jurnal Akuntansi
FFinancial statement fraud and early detection of fraudulent activities are very important before they become major cases that can harm the company. This study was conducted to see how much influence fraud diamonds have on financial statement fraud.
Nurul Nadianti, Agus Bagianto, Wasifah Hanim   +2 more
openaire   +1 more source