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Determinan Fraudulent Financial Statement: Peran Komite Audit Sebagai Pemoderasi [PDF]
Kompartemen: Jurnal Ilmiah AkuntansiThe phenomenon of Fraudulent Financial Statement contributes the largest average loss in the world compared to other types of fraud and the involvement of property and real estate sector companies in Fraudulent Financial Statement scandal prompts ...
Putri Puspa Alkotdriyah +4 more
doaj +3 more sources
Monex: Journal Research Accounting Politeknik TegalPenelitian ini bertujuan untuk menguji variable Financial Stability, Ineffective Monitoring, Change in Auditor, Change in Director, dan CEO Picture berpengaruh terhadap variable Fraudulent Financial Statement. Penelitian ini menggunakan sampel perusahaan
Yulia Yustikasari, Yeni Priatna Sari
doaj +2 more sources
Fraud Diamond Analysis in Detecting Fraudulent Financial Statement
Jurnal Manajemen Indonesia, 2019 Fraudulent financial statement is the least common fraud but has the greatest loss of impact compared to other types of fraud. This certainly can make mistakes in terms of decision making. This study aims to analyze fraudulent financial statements in the perspective of diamond fraud in the form of pressure, opportunity, rationalization, and capability.
Annisa Nurbaiti, Nuraini Suatkab
openaire +3 more sources
Analysis Fraudulent Financial Statement With Element Statement on Auditing Standards (SAS) No. 99
EAJ (Economic and Accounting Journal), 2022 The purpose of this research is to analyze the factors of fraudulent financial statement with element contained in the Statement on Auditing Standards (SAS) NO. 99. The dependent variable in this research is fraudulent financial statement. The independent variable of this research uses the elements contained in SAS NO.
Cahyono, Yadi, Nurmala, Putri
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Pengaruh Fraud Pentagon terhadap Fraudulent Financial Statement pada Perusahaan Manufaktur di Bursa Efek Indonesia [PDF]
, 2021 Latar belakang: Laporan keuangan sebagai alat penyampaian informasi kepada pihak berkepentingan mengenai kondisi perusahaan, sering dalam pelaksanaanya terjadi salah saji yang dilakukan secara sengaja atau disebut fraudulent financial statement (AHMAD ...
Andri, Andrianus, Andrianus Andri
core +1 more source
The Effect of CFO Demographics on Fraudulent Financial Reporting
Jurnal Akuntansi, 2020 This study aims to examine the effect of CFO demographics on financial statement fraud. The results contribute to companies for increasing CEO and CFO elections and corporate governance designed to prevent illegal actions.
Yulia Frischanita, Yustrida Bernawati
doaj +1 more source
The Effect of Fraud Diamond on Financial Statements of Insurance Companies in Indonesia
Journal of Management and Business Review, 2023 The Jiwasraya corruption scandal and related cases revealed significant financial distress, opportunities for fraud, rationalization of actions, and the ability to manipulate financial statements, emphasizing the importance of research and awareness in ...
Novy Silvia Dewi +1 more
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BAGAIMANA PANDANGAN FILSAFAT ETIKA TENTANG KECURANGAN LAPORAN KEUANGAN?
Jurnal Akuntansi Multiparadigma, 2023 Abstrak – Bagaimana Pandangan Filfasat Etika tentang Kecurangan Laporan Keuangan? Tujuan Utama – Penelitian ini bertujuan untuk menggali akar dan etika manusia dalam melakukan kecurangan laporan keuangan.
Henry Yusron Maulida +1 more
doaj +1 more source
Impact of IFRS (9) on the size of loan loss provisions: An applied study on Jordanian commercial banks during 2015-2019 [PDF]
Accounting, 2021 A fraudulent financial statement is an issue that continues to be discussed as a form of deviation from corporate governance. Covid-19 pandemic has also demanded management to uphold the company's performance to have a good public image.
Al-Sakini, Sa’ad A. +3 more
doaj +1 more source
Jurnal Akuntansi Kontemporer, 2020 This study aimed to analyze the factors that influence the tendency of fraudulent financial statement with analysis of the fraud triangle. The samples used by the company of property, real estate and building construction which listed at Indonesia Stock ...
Elysabet Christy Diandra Selano +2 more
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