Results 11 to 20 of about 600 (129)
Religiosity as the Moderating Effect of Diamond Fraud and Personal Ethics on Fraud Tendencies [PDF]
Journal of Islamic Accounting and Finance Research, 2020 <p class="IABSSS"><strong>Purpose</strong> - 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 variable.</p><p class="IABSSS">< ...
Rikyan Ulil Istifadah +1 more
exaly +3 more sources
Financial Fraud Victimization Among Young Adults in Taiwan: Roles of Executive Functioning, Personality Traits, and the Self‐Reported Attention‐Deficit/Hyperactivity Disorder Diagnosis [PDF]
Brain and Behavior, Volume 16, Issue 9, September 2026.ABSTRACT Background Financial fraud victimization can lead to financial devastation and is associated with mental health problems. The current study examined differences in executive function, personality traits, and the rate of a self‐reported attention‐deficit/hyperactivity disorder (ADHD) diagnosis across varying experiences of financial fraud ...
Yi‐Chun Yeh +5 more
wiley +2 more sources
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
exaly +2 more sources
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
exaly +3 more sources
Deteksi financial statement fraud: Pengujian dengan fraud diamond
Jurnal Akuntansi & Auditing Indonesia, 2017 This research is an empirical research that aims to determine the effect of fraud diamond toward financial statement fraud on the public companies LQ-45 listed in Indonesia Stock Exchange (IDX) from 2010 to 2014. The test is performed by using multiple linear regression on the 22 data samples. The results show that external pressure and rationalization
Isti Rahayu
exaly +5 more sources
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 +1 more
exaly +3 more sources
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
exaly +2 more sources
Factors That Influence Financial Statement Fraud Using the Fraud Diamond Model
Jurnal ASET (Akuntansi Riset), 2022 This study aims to obtain an empirical evidence about detection of the financial statement fraud accordance with the fraud diamond theory perspective that developed by Wolfe and Hermanson (2004). Proxy of independent variable that is the fraud diamond theory with four fraud risk factor is the factor of pressure proxied by leverage ratio, while the ...
exaly +3 more sources
The Effect of Diamond Fraud on Employee Fraud Behavior in Banking
Academia Open, 2022 The condition of banking companies in Indonesia and the world from year to year has experienced significant developments seen from the development of the number of customers and branch offices. But in addition to the development of banking companies today, there are several cases of fraud committed by employees by misusing company assets.
Mei Rahmawati, Imelda Dian Rahmawati
openaire +1 more source
FRAUD DETECTION OF FINANCIAL STATEMENTS WITH DIAMOND FRAUD ANALYSIS
Jurnal ASET (Akuntansi Riset), 2022 This study aims to empirically test the detection of financial statement fraud using Fraud Diamond analysis which explains the factors that influence the occurrence of fraud. The population in this study is the infrastructure, utility, and transportation sector companies listed on the Indonesia Stock Exchange in 2016 – 2019 with a total of 83 companies.
Deliana, Deliana, Oktalia, Ruth Rebecca
openaire +2 more sources