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Does Management Entrenchment Influence Fraudulent Financial Statement ?

Owner
The increase in fraud among public companies has increased public concern as investors, auditors, creditors and other stakeholders. They speculated that management had committed fraud in the financial statement. This research aims to examine the influence of management engagement on fraud in financial reports. Factor analysis of three variables, namely
Aisya Maulida Rahmawati, Agung Juliarto
openaire   +1 more source

The Determinants of Financial Statement Fraud: Fraud Pentagon Perspective

Jurnal Akuntansi Aktual
Purpose: This study investigates the determinants of financial statement fraud from the perspectives of fraud pentagon theory. It is important to study the issue within the context of state-owned companies (BUMN) as stakeholders pay a lot of attention ...
Jannah Zahra Inayah, Anis Chariri
doaj   +1 more source

THE METHOD OF BEHAVIOUR DETECTION ON MORAL HAZARD IN FINANCIAL STATEMENT

Manajemen dan Bisnis, 2014
The purpose of this study is to detect fraud or moral hazard on the financial statements that prepared by the company. This research uses financial ratio analysis to detect financial fraud and moral hazard.
Fitri Ismiyanti
doaj   +1 more source

Forecasting Fraudulent Financial Statements Using Data Mining

, 2007
This paper explores the effectiveness of machine learning techniques in detecting firms that issue fraudulent financial statements (FFS) and deals with the identification of factors associated to FFS. To this end, a number of experiments have been conducted using representative learning algorithms, which were trained using a data set of 164 fraud and ...
S. Kotsiantis, E. Koumanakos, D. Tzelepis, V. Tampakas   +3 more
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Detection of fraudulent financial statements using the hybrid data mining approach [PDF]

SpringerPlus, 2016
The purpose of this study is to construct a valid and rigorous fraudulent financial statement detection model. The research objects are companies which experienced both fraudulent and non-fraudulent financial statements between the years 2002 and 2013.
openaire   +2 more sources

DOES THE FRAUD PENTAGON DETECT FRAUDULENT FINANCIAL STATEMENTS?

Jurakunman (Jurnal Akuntansi dan Manajemen)
This study aims to examine whether the fraud pentagon can detect fraudulent financial statements. In this research, pressure is proxied by financial stability, opportunity by ineffective monitoring, rationalization by change in auditor, competence by change in director, and arrogance by the frequent number of CEO pictures. Data were obtained from S&
Hubertus Ade Resha Raditya Boli, Siti Maryam Yustiazaman   +1 more
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The Influence of Ineffective Monitoring, Rationalization, and Profitability on Fraudulent Financial Reporting

Indonesian Interdisciplinary Journal of Sharia Economics
Financial reporting fraud is widespread among companies in Indonesia and even throughout the world. The high level of fraud in financial reports and the large number of failures in a company raise concerns about the authenticity of a company's financial
Nur Anita Chandra Putry, Dewi Kusuma Wardani, Agnes Hardiyanti Dwi Kartika   +2 more
doaj  

The Analysis of Traangle Fraud Factors to Fraudulent Financial Statement

Indonesian Journal of Business, Accounting and Management, 2018
This This research aims to analyze the fraud triangle against fraudulent financial statement. Based on research conducted [13] et al., This study developed a variable of the fraud triangle that can be used,namely the pressure is proxied by financial stability (AGROW), external pressure (LEV) and financial targets (ROA).
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The Role of Fraud Diamond in Detecting Fraudulent Financial Statements

KnE Social Sciences
The implementation of financial statement components in Indonesia has become increasingly comprehensive. However, there are still ample opportunities for management and other parties to commit fraud in financial statements, particularly in the banking sector.
Pupung Purnamasari, Kania Nurcholisah, N Nurleli, L Lasmanah   +3 more
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THE ROLE OF GENDER IN THE AUDIT COMMITTEE AS A MODERATOR ON THE DETERMINANTS OF INDICATIONS OF FINANCIAL STATEMENT FRAUD IN BANKING: A FRAUD HEXAGON PERSPECTIVE

SAR (Soedirman Accounting Review): Journal of Accounting and Business
This research aims to empirically prove the factors that lead the board of directors to commit financial statement fraud. These factors are explained and interpreted based on the elements found in the fraud hexagon theory.
I Wayan Juliarta, Anantawikrama Tungga Atmadja, Desak Nyoman Sri Werastuti   +2 more
doaj   +1 more source