MODEL PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN OLEH AUDITOR SPESIALIS INDUSTRI DENGAN ANALISIS FRAUD TRIANGLE [PDF]
Jurnal Akuntansi Multiparadigma, 2016 Abstrak: Model Pendeteksian Kecurangan Laporan Keuangan dengan Analisis Fraud Triangle. Penelitian ini bertujuan untuk membuat model dalam mendeteksi kecurangan laporan keuangan.
Reskino, Muhammad Fakhri Anshori
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Fraud Detection Using the Fraud Triangle Theory and Data Mining Techniques: A Literature Review
Computers, 2021 Fraud entails deception in order to obtain illegal gains; thus, it is mainly evidenced within financial institutions and is a matter of general interest.
Marco Sánchez-Aguayo +2 more
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Integrating Religiosity into Fraud Triangle Theory: Empirical Findings from Enforcement Officers [PDF]
Global Journal Al-Thaqafah, 2018 Recently, employee-fraud has drawn extensive attention due to huge amount of losses of various organizations. This study developed a new model of fraud risk by integrating new elements into a fraud triangle theory. This study simultaneously analyzed
Jamaliah Said +4 more
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Pengaruh Faktor-Faktor Fraud Triangle Terhadap Financial Statement Fraud
Jurnal ASET (Akuntansi Riset), 2019 . The purpose of this study is investigate the effect of fraud triangle factors on financial statement fraud using Beneish M-Score to the manufacturing company listed on the Stock Exchange in 2016-2017.
Dhea Violin Rahma, Elly Suryani
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The Fraud Triangle and Model of Criminogenesis [PDF]
International Journal of Law and Society, 2021 The fraud triangle (FT) predominantly focuses on individual perpetrators and ignores the complexity and diversity of causes of delinquency in business organisations. To this end, this article discusses the limitations of the FT in practice to analyse misconduct in the organisational context.
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Accounting Students’ Academic Fraud: Empirical Evidence from Indonesia
JABE (Journal of Accounting and Business Education), 2020 The high rates of academic fraud in many countries make this research important to be conducted. This research aimed at investigating the factors which influenced accounting students’ academic fraud as seen from fraud triangle theory and 220 accounting ...
Lisa Savilia, Nujmatul Laily
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BAGAIMANA PANDANGAN FILSAFAT ETIKA TENTANG KECURANGAN LAPORAN KEUANGAN?
Jurnal Akuntansi Multiparadigma, 2023 Abstrak – Bagaimana Pandangan Filfasat Etika tentang Kecurangan Laporan Keuangan? Tujuan Utama – Penelitian ini bertujuan untuk menggali akar dan etika manusia dalam melakukan kecurangan laporan keuangan.
Henry Yusron Maulida +1 more
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Why Do They Do It? A Comprehensive Review of the Fraud Triangle and the Fraud Diamond Among Fraud Offenders [PDF]
Educaţia 21This theoretical article addresses the fraud triangle and fraud diamond as explanations for fraudulent crimes. In the 1930s, Sutherland defined Sutherland fraud as a unique act, committed for personal gain, and called it “white-collar crime.” The most ...
Miri Aphek, Daniela Cojocaru
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Jurnal Kajian Akuntansi, 2022 This study aims to examine the effect of management fraud tendencies as proxied by the fraud triangle dimensions (pressure, opportunity, rationalization) on fraudulent financial statements as proxied by earnings management, with good corporate governance
Reskino Reskino, Mulia Saba Bilkis
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The usage of Fraud Hexagon Model to discover fraud in the Financial Statements An Applied Study [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗ, 2022 The research aims to use the Fraud Hexagon Model to improve the comprehension the main elements that cause fraud to occur. Fraud Hexagon Model is the expansion of Pentagon fraud model, fraud diamond and fraud triangle.
ألاء عبده إبراهيم حسن الکتبي
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