Results 41 to 50 of about 4,661 (294)

Fraudulent financial reporting in public companies in Indonesia: An analysis of fraud triangle and responsibilities of auditors

Journal of Economics, Business & Accountancy Ventura, 2015
This study investigates the determinants of fraudulent financial reporting in Indonesia and the responsibility of auditor for fraudulent financial reporting.
Sri Astuti, Zuhrohtun Zuhrohtun, Kusharyanti Kusharyanti   +2 more
doaj   +1 more source

A Comprehensive Pattern of Fraudulent Financial Reporting in Iran, Grounded Theory [PDF]

پژوهش‌های تجربی حسابداری, 2016
This paper attempts to provide a comprehensive pattern of financial reporting fraud in cultural, economic and legal areas in Iran by combined qualitative research methods using Grounded Theory and Documents Analyses approaches.
سید حسین سجادی, Tohid Kazemi
doaj   +1 more source

Fraud Hexagon pada Fraudulent Financial Reporting

AT-TAWASSUTH: Jurnal Ekonomi Islam, 2023
Tujuan peneilitian ini untuk mengalisis pengaruh fraud hexagon pada fraudulent financial reporting. Pengambilan sampel degan teknik purposive sampling melalui beberapa syarat. Terdapat 30 perusahaan non bank yang memenuhi syarat dan terdaftar di Indonesia Stock Exchange periode 2019-2022 sehingga ada 120 data yang dikumpulkan. Alat analisis menggunakan
Annisyah, Annisyah; Universitas Bengkulu, Sari, Novita; Universitas Bengkulu   +1 more
openaire   +2 more sources

Examining the Relationship Between the Elements of the Fraud Hexagon and Fraudulent Financial Reporting [PDF]

Pizhūhish/hā-yi ḥisābdārī-i mālī
The present study seeks to identify the relationships between fraud hexagon elements of fraud and fraudulent financial reporting. In order to achieve this goal, data related to companies listed on the Tehran Stock Exchange during the years 2014 to 2019 ...
mohammadhosein setayesh, Marzieh Yousefinejad, mina sadeghi   +2 more
doaj   +1 more source

Pengaruh Dimensi Fraud Hexagon terhadap Financial Statement Fraud

Jurnal Kajian Akuntansi, 2022
The purpose of this research is to analyze the influence of fraud factors of fraud hexagon (S.C.C.O.R.E) towards fraudulent financial statement. Fraudulent financial statement is measured by using Beneish M-Score Model.
Anitaria Siregar, Etty Murwaningsari
doaj   +1 more source

Pengaruh Fraud Pentagon Terhadap Fraudulent Financial Reporting

, 2022
Fraudulent financial reporting is an act of fraud by intentionally conduct misstatement(s) of financial statements in order to deceive its users. As one of the goals of the state-owned enterprises (SOE) is to make profits, sometimes the management is ...
Apriwenni, Prima, Putri, Janice
core   +4 more sources

The effect of applying COSO-ERM model on reducing fraudulent financial reporting of commercial banks in Jordan [PDF]

Banks and Bank Systems, 2018
This study aims to test the effect of applying the model of the Committee Sponsoring Organizations for enterprise risk management (COSO-ERM) on reducing fraudulent financial reporting in commercial banks operating in Jordan.
Abdul Aziz A. Abdul Rahman, Othman Hel Ajmi Al-Dhaimesh   +1 more
doaj   +1 more source

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
openaire   +2 more sources

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, I Made Sadha Suardikha, I Putu Sudana   +2 more
doaj   +1 more source

Pengujian Structure Corporate Governance terhadap Fraudulent Financial Reporting di Perusahaan Property dan Real Estate

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
doaj   +1 more source