AUDITOR SIZE, AUDITOR TENURE, KEAHLIAN KOMITE AUDIT, AKTIVITAS KOMITE AUDIT DAN KECURANGAN PELAPORAN KEUANGAN [PDF]
This study aims to obtain empirical evidence and to analyze the effect of auditor size, auditor tenure, the audit committee expertise and the audit committee activities to fraudulent financial reporting.
CHARIRI, Anis, MAULIDIYAH, Laili
core
On the Prospects for African Philosophy in Australia
ABSTRACT This paper grapples with the situation of people of African descent in Australia by working through the constitution of the body of academic philosophy in the country. It contends with the parochialism of the Australian philosophical community and the prospects for the cultivation of greater pluralism. Taking African philosophy as one possible
Bryan Mukandi
wiley +1 more source
Mekanisme Corporate Governance dan Kemungkinan Kecurangan dalam Pelaporan Keuangan [PDF]
This study aims to obtain empirical evidence and to analyze the effect of corporate governance's mechanism such as board size of commissioners, board composition of independent commissioners, audit committee, and internal audit effectiveness on ...
Chariri, A. (Anis) +1 more
core
Fraudulent financial reporting and related party transactions
The study assessed the possibility of accounting fraud among Zambian listed companies with a focus on the mining sector and the relationship between related party transactions (RPTs) and financial statement manipulation (FSM). The financial statements (2012 to 2020) of listed companies were analysed to detect accounting fraud using the M-score and the ...
openaire +1 more source
ABSTRACT Australia's Robodebt scheme, an automated debt recovery program introduced in 2016, was exposed by the Robodebt Royal Commission (RC) as a serious failure of public administration and source of significant harm for thousands of Australians. Through a critical discourse analysis (CDA) of Australian news media, this study explores whether the RC'
Rebecca Coleman‐Hicks +1 more
wiley +1 more source
PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING [PDF]
Penelitian ini dilakukan dengan tujuan untuk mengetahui bagaimana pengaruh tekanan eksternal, ketidakefektifan pengasawan, pergantian auditor, pergantian direksi dan frekuensi kemunculan gambar ceo terhadap fraudulent financial reporting. Penelitian ini menjadikan perusahaan pada sektor infrastruktur yang terdaftar di Bursa Efek Indonesia selama ...
Dian Septi Noviani +2 more
openaire +2 more sources
This study analyzes the effect of fraud pentagon and the efficacy of the F-score model in detecting fraudulent financial reporting in Indonesia. The sample used is the company’s annual report subject to Financial Service Authority (OJK) sanctions and a ...
Ardhi Nugraha Putra, Agung Dinarjito
doaj +1 more source
MEKANISME CORPORATE GOVERNANCE DAN KEMUNGKINAN KECURANGAN DALAM PELAPORAN KEUANGAN (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2008 - 2012) [PDF]
This study aims to obtain empirical evidence and to analyze the effect of corporate governance’s mechanism such as board size of commissioners, board composition of independent commissioners, audit committee, and internal audit effectiveness on ...
CHARIRI, Anis +1 more
core
The impacts of biological invasions
ABSTRACT The Anthropocene is characterised by a continuous human‐mediated reshuffling of the distributions of species globally. Both intentional and unintentional introductions have resulted in numerous species being translocated beyond their native ranges, often leading to their establishment and subsequent spread – a process referred to as biological
Phillip J. Haubrock +42 more
wiley +1 more source
CARA MENDETEKSI FRAUDULENT FINANCIAL REPORTING DENGAN MENGGUNAKAN RASIORASIO FINANSIAL (Studi Kasus Perusahaan Yang Terdaftar di Annual Report BAPEPAM) [PDF]
This research attempt to investigate the ability financial ratio (cash ratio, debt to total asset, inventory turnover, quick ratio, receivable turnover, ROI, gross profit margin,EPS, PER, ROA), firm size, profit growth to detect fraudulent financial ...
HUTOMO, Oki Suryo, SUDARNO, Sudarno
core

