Results 91 to 100 of about 631 (179)
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 +2 more
doaj +1 more source
Fraud Diamond Analysis in Detecting Fraudulent Financial Statement
Jurnal Manajemen Indonesia, 2019 Fraudulent financial statement is the least common fraud but has the greatest loss of impact compared to other types of fraud. This certainly can make mistakes in terms of decision making.
Annisa Nurbaiti, Nuraini Suatkab
doaj +1 more source
Online Loan Fraud Cases in Indonesia: Diamond Fraud Dimensions
Dinasti International Journal of Economics, Finance & AccountingThe purpose of this paper is to show fraud under the guise of online loans that harm the community and provide solutions so that people avoid these scams. In the Online Loan program, many people have complained about the dissemination of personal data to the authorities that have been carried out by the Online Loan organizer without prior notification ...
Junaidi Junaidi, Endraria Endraria
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Analysis of Diamond Fraud and Individual Morality on Village Fund Fraud
Economics, Business, Accounting & Society ReviewThis study investigates the key drivers of village fund fraud, expanding on the established fraud diamond model. Conducted in the Patallasang sub-district of Gowa Regency, the research surveyed 51 village government officials to analyze the influence of pressure, opportunity, rationalization, capabilities, and individual morality on fraudulent ...
Sufiati Sufiati +2 more
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The Analysis of Fraudulent Financial Reporting Determinant through Fraud Pentagon Approach
Jurnal Dinamika Akuntansi, 2017 The purpose of this study was to analyze the prediction of fraudulent financial reporting with the perspective of pentagon fraud. Pentagon fraud theory is the development of the theories of fraud triangle and fraud diamond. The Pentagon fraud theory adds
Siska Apriliana, Linda Agustina
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Applicability audit committee on detecting financial statement fraud using diamond theory
Jurnal Akademi AkuntansiPurpose: This study investigates the application of fraud diamond theory in the detection of financial statement fraud, utilizing financial targets, industry characteristics, auditor changes, and director changes as independent variables.
Zea Riza Sinensis, Fuad
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PENGARUH FRAUD DIAMOND TERHADAP FRAUDULENT FINANCIAL REPORTING
KeunisThe objective of this study is to determine the influence of pressure (financial targets, financial stability, and external pressure), opportunities (industry characteristics and ineffective monitoring), opportunities (auditor turnover and ...
Agus Dwianto +3 more
doaj +1 more source
Indonesian Interdisciplinary Journal of Sharia EconomicsThis study examines the impact of pressure, opportunity, rationalization, and capability as defined by the Fraud Diamond Theory Wolfe & Hermanson, 2004 on fraudulent financial reporting indicators in energy sector companies listed on the Indonesia Stock
Rina Deviani, Ferdiansyah Ferdiansyah
doaj
Motivation and Risk Behind Financial Statement Fraudulence Using Fraud Theory
Jurnal AkuntansiFinancial information is a critical resource for users of financial statements in their decision-making processes. However, errors in decision-making can arise from management's fraudulent activities within these financial statements.
Nico Alexander +2 more
doaj +1 more source
How do moral hazard behaviors lead to the waste of medical insurance funds? An empirical study from China. [PDF]
Front Public Health, 2022 Qin Y +7 more
europepmc +1 more source