Results 91 to 100 of about 127,394 (133)

Strengthening Apparatus Services in the Vousinas Model to Prevent Fraud in Village Fund Management

open access: yesIndonesian Interdisciplinary Journal of Sharia Economics
This study aims to identify variables that influence the occurrence of misappropriation of village funds and determine effective measures to prevent it. This study used a quantitative approach using questionnaires as the survey technique. Primary data
Riyan Surya Wibowo   +2 more
doaj   +1 more source

Fraud Hexagon and Fraudulent Financial Reporting in ASEAN Islamic Banks: Evidence from Indonesia, Malaysia, Brunei Darussalam, and the Philippines

open access: yesThe Indonesian Accounting Review
Fraudulent financial reporting in Islamic banks remains an important concern because Sharia compliance does not automatically eliminate governance weaknesses and managerial opportunism.
Nani Wahyuni, Taufik Akbar
doaj   +1 more source

Fraud control arrangements [PDF]

open access: yes, 2014
This audit examined selected entities’ effectiveness in implementing entity-wide fraud control arrangements, including compliance with the requirements of the 2011 Commonwealth Fraud Control Guidelines, and the overall administration of the fraud control

core  

Managing Potential Fraud in Palembang Hospitals’ Health Insurance Implementation: A Qualitative Study in Indonesia

open access: yesJurnal Jaminan Kesehatan Nasional
Fraud poses a major threat to the integrity of Indonesia’s National Health Insurance–Healthy Indonesia Card (JKN-KIS) program, affecting health financing, hospital quality, and institutional reputation.
Melda Emilya   +3 more
doaj   +1 more source

Analysis of Detecting Potential Financial Statement Fraud in State-Owned Enterprises (SOEs) Using the Fraud Hexagon [PDF]

open access: yes
This study aims to analyze the effect of elements in the Fraud Hexagon on financial statement fraud in state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022.
Rasyidah, Rasyidah   +2 more
core   +1 more source

The Influence of Tax Aggressiveness, Audit Quality, And Earning Management on Financial Statement Fraud

open access: yesIndonesian Interdisciplinary Journal of Sharia Economics
This research examines the influence of tax aggressiveness, audit quality, and earnings management on financial statement fraud. This research uses financial report data from the financing and banking sector, where this sector has access to sensitive ...
Debby Setya Merdekawati   +1 more
doaj   +1 more source

The moderating role of uncertainty avoidance in the Fraud Hexagon framework: Evidence from Indonesia, Malaysia and Singapore

open access: yesSouth African Journal of Economic and Management Sciences
Background: Financial statement fraud, asset misappropriation and corruption remain persistent challenges in Indonesia, Malaysia and Singapore.
Yusnaini Yusnaini   +2 more
doaj   +1 more source

MAINTAINING INTEGRITY: FRAUD HEXAGON ANALYSIS ENHANCING FINANCIAL STATEMENT FRAUD DETECTION

open access: yes
The objective of this study is to examine financial statement fraud through the lens of the fraud hexagon theory, which takes into account factors such as industry nature, CEO duality, external pressure, financial stability, ineffective monitoring ...
Anggraeni, Firda   +2 more
core   +1 more source

Home - About - Disclaimer - Privacy