Results 31 to 40 of about 266,651 (226)

Model Deteksi Kecurangan Berbasis Fraud Triangle

Jurnal Akuntansi dan Auditing, 2013
The case of issuers violation in stock market is one of the most frequent case that should be solved by the stock market’s Regulator Board. In Indonesia, the authority to do the surveillance in stock exchanges is handled by the Capital Market Supervisory
Sukirman Sukirman, Maylia Pramono Sari
doaj   +1 more source

Fraud Evasion Triangle: Why Can Fraud Not Be Detected

journal of accounting finance and auditing studies (JAFAS), 2019
peer ...
Ergin, Emre, Erturan, Ilkay Ejder
openaire   +2 more sources

Deteksi financial statement fraud dengan analisis fraud triangle pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia

Jurnal Akuntansi dan Auditing Indonesia, 2016
Tujuan penelitian ini adalah untuk menguji pengaruh fraud triangle dalam menjelaskan fenomena kecurangan laporan keuangan. Penelitian ini terdiri dari tujuh variabel independen yang diadopsi dari penelitian (Skousen, Smith, dan Wright 2009).
Laila Tiffani, Marfuah Marfuah
doaj   +1 more source

FRAUD AND WHISTLEBLOWING IN THE MANAGEMENT OF STUDENT FUNDS [PDF]

, 2020
The aim of this study was to find out whether there is the potential for fraud and whistleblowing in the management of student funds as a way to detect fraud in universities.
Hapsari, Aprina Nugrahesthy Sulistya, Supriyono, Edi   +1 more
core   +1 more source

Determinan Kecurangan (Fraud) Berdasarkan Teori Triangle Fraud

Reslaj : Religion Education Social Laa Roiba Journal, 2023
Tujuan dilakukannya penelitian ini yaitu untuk mengidentifikasi pengaruh dari variabel X yaitu kesempatan, tekanan, dan rasionalisasi terhadap variabel Y yaitu kecurangan atau fraud. Penelitian ini dilakukan di PT. XYZ dimana perusahaan ini merupakan salah satu perusahaan waralaba terbesar di Indonesia.
Syaiful Syaiful, Sari Salsabilla Rahayu
openaire   +1 more source

Pengaruh Whistleblowing Triangle terhadap Intensi dalam Melakukan Whistleblowing

Jurnal Kajian Akuntansi, 2022
The urgency to implement whistleblowing to identify and reveal the fraud is acknowledged by regulators all over the world. This research aims to determine of whistleblowing effect triangle, moral, or social incentives toward intention to do ...
Ilham Maulana Saud, Putri Febriana
doaj   +1 more source

PENGARUH FINANCIAL STABILITY, FINANCIAL TARGETS, NATURE OF INDUSTRY DAN INEFFECTIVE MONITORING TERHADAP FINANCIAL STATEMENT (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX)

El Muhasaba: Jurnal Akuntansi, 2018
This research aims to detect the financial statement Fraud by using analysis of fraud triangle. Based on the theory advanced by Donald R Cressey (1953) or the theory of Cressey, there are three conditions that are always present in the act of fraud ...
Ika Kumala Sari, Istutik Istutik
doaj   +1 more source

The Fraud Triangle and Tax Evasion [PDF]

, 2021
The “fraud triangle”—a theory of why people commit fraud —is the preeminent framework for analyzing fraud in the accounting literature. It developed out of studies of fraudsters, including inmates convicted of embezzlement.
Lederman, Leandra
core   +2 more sources

Islamic Corporate Governance, Islamicityfinancial Performance Index And Fraudat Islamic Bank

Jurnal Akuntansi, 2018
This research empirically tested the factors of fraud occurrence in sharia banks based on fraud triangle theory, which is motivation, opportunity and rationalization must be fulfilled for the occurrence of fraud.
Rika Lidyah
doaj   +1 more source

Analysis of Financial Stability Factors, Financial Targets, External Pressure, Inefficient Monitoring and Rationalization of the Financial Statements Fraud

Almana: Jurnal Manajemen dan Bisnis, 2021
Financial statements are a medium to provide useful information for stakeholders and parties involved. Correct information will help all parties to make the right decisions in carrying out economic or business activities.
Dewi Khornida Marheni, Suryati Suryati
doaj   +1 more source