Results 31 to 40 of about 3,233 (158)
COMPANY CHARACTERISTICS AND THE TENDENCY OF FRAUDULENT FINANCIAL REPORTING
Jurnal Akuntansi Bisnis, 2020 <p><strong><em>ABSTRACT : </em></strong><em>Business environment dynamics may influence the companies performance. In those changing situations, the management is expected to satisfy the expectation of its shareholders, even in the worst position.
Kevin Mulyono Teguh, Ari Budi Kristanto
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The analysis of the factor that causes fraudulent financial reporting with fraud diamond
Jurnal Akuntansi dan Auditing Indonesia, 2019 The purpose of this study is to obtain empirical evidence of the influence of the elements of fraud diamond namely: pressure, opportunity, rationalization, and capability on fraudulent financial reporting.
Ni Komang Astri Yulistyawati +2 more
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Jurnal Akuntansi Indonesia, 2020 Every public company must implement corporate governance structure effectively to minimize cases of fraudulent financial reporting. This opinion is based on the many cases of fraud that occur in public companies whose effects are slowly undermining the ...
Retno Tri Handayani
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Fraud Hexagon: Detection of Fraud of Financial Report in State-owned Enterprises in Indonesia
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2023 This study aims to identify the potential for fraudulent financial reporting using the Fraud Hexagon approach with pressure, capability, collusion, opportunity, rationalization, and ego indicators.
Sudrajat Sudrajat +2 more
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Fraudulent financial reporting through the lens of the fraud pentagon theory
Jurnal Akuntansi Aktual, 2021 Fraud causes trillions of rupiah in losses in the business world. With the fraud pentagon lens, this study aims to examine whether pressure, opportunity, rationalization, capability and arrogance affect fraudulent financial reporting.
Wiwit Rica Anggraini +1 more
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Managerial ability and fraudulent financial reporting regard to the moderating effect of government affiliates corporate and auditor's class [PDF]
فصلنامه بورس اوراق بهادار, 2020 This research investigates the relationship Managerial ability and fraudulent financial reporting regard to the moderating effect of government affiliates corporate and auditor's class, using data from 105 listed companies in the period from 1387 to 1396.
meysam doaei, elham gohari
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Riset Akuntansi dan Keuangan Indonesia, 2019 The purpose of this study was to analyze fraud risk factors on the implementation of fraudulent financial reporting, based on crown’s fraud pentagon theory. There are 8 variables in this study, which are thought to influence fraud. This research consists
Noer Sasongko +1 more
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AnalisisPengaruh FraudPentagonUntukMendeteksi Manipulasi Laporan Keuangan
Jurnal Akuntansi dan Perpajakan, 2020 This research is to find out the influence of fraud pentagon for detection fraudulent financial reporting. Fraud Pentagon as independent variable which has five elements, namely: (1) Pressure, which proxied by financial stability, external pressure, and ...
Garin Puspitasari, Hastuti Woro Hastuti
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Financial statement fraud based on Hexagon Fraud Approach
JPPI (Jurnal Penelitian Pendidikan Indonesia), 2023 This study aims to determine the effect of fraud hexagons on fraudulent financial statements. The objects of this research are food and beverage companies listed on the Indonesia Stock Exchange for the 2017-2019 period.
Prima Apriwenni +2 more
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Audit Characteristics and the Likelihood of Fraudulent Financial Reporting
Review of Business ManagementAbstract Purpose To analyze the relationship between audit characteristics and the likelihood of fraudulent financial reporting within companies. Theoretical framework Agency theory. Design/methodology/approach A descriptive, documentary study with a quantitative approach using rough set theory, k-means clustering, and logistic regression methods.
Rubia Frehner Poffo +3 more
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