Results 61 to 70 of about 3,160,195 (300)

THE INFLUENCE OF FRAUD PENTAGON ON FRAUDULENT FINANCIAL STATEMENTS

Bilancia : Jurnal Ilmiah Akuntansi
This research aims to determine the influence of Pentagon Fraud in the face of Fraudulent Financial Statements on Banking subsector companies that have registered on the IDX in the period 2019 to 2023. This research uses secondary data with a sampling technique in the form of purposive sampling.
Mimelientesa Irman, Dea' Stri Sugestih, Linda Hetri Suriyanti   +2 more
openaire   +1 more source

Fraud Diamond Model for Fraudulent Financial Statement Detection

International Journal of Recent Technology and Engineering (IJRTE), 2019
Many cases of fraud that occur and are revealed. something happened in the realm of employee fraud and fraud management. One of the frauds that causes substantial losses is fraudulent financial reporting. Fraudulent financial statement becomes one of the fraud schemes that growth simultaneously within the current years.
Bambang Leo Handoko*, null Natasya
openaire   +1 more source

Free Trade Zones and Corporate ESG: Evidence From a Quasi‐Natural Experiment in China

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how China's Pilot Free Trade Zones (FTZs) influence corporate ESG performance. Using a staggered difference‐in‐differences model on Chinese listed firms from 2009 to 2024, we combine coarsened exact matching (CEM) and geography‐based instrumental variables to ensure robust identification.
Wen Li, Yinghan Zhao, Brian Lucey
wiley   +1 more source

FAKTOR - FAKTOR YANG MEMPENGARUHI FRAUDULENT FINANCIAL STATEMENT: STUDI PENDEKATAN FRAUD PENTAGON THEORY

, 2020
Penelitian ini bertujuan untuk menganalisis pengaruh dari fraud pentagon yang terdiri dari tekanan, kesempatan, rasionalisasi, kemampuan dan arogansi terhadap Fraudulent Financial Statement dengan Corporate Governance sebagai variabel pemoderasi ...
Agustini, Merry
core   +1 more source

Are Attributes of Corporate Governance Related to the Incidence of Fraudulent Financial Reporting [PDF]

, 2007
This study investigates whether a relationship exists between fraudulent financial reporting and a variety of corporate governance attributes. Numerous high profile accounting scandals perpetuated over recent years have brought prominence to the ...
Bourke, Nicola Margaret
core  

Pengaruh Pentagon Fraud Terhadap Fraudulent Financial Statement Dengan KualitasLaba Sebagai Variabel Moderasi [PDF]

, 2020
Financial statement fraud is a serious and constructive problem for external parties of the company, especially for investors. This study aims at factors that cause false financial statements with variables as moderating variables.
Suhartono, Suhartono, Abdurrachman, Abdurrachman, Suhartono Suhartono, Abdurrachman Abdurrachman   +3 more
core   +1 more source

FRAUDULENT FINANCIAL REPORTING: ANALISIS PENGARUH ELEMEN FRAUD HEXAGON PADA PERUSAHAAN FARMASI [PDF]

, 2023
This study analyses the influence of fraud hexagon dimension towards fraudulent financial statement. Fraudulent financial statement is measured using Beneish M-Score Model.
Siregar, Anitaria, Gunawan, Gilbert Outner   +1 more
core   +1 more source

Digital Technology's Role in Circular Waste Management: A Systematic Review

Business Strategy and the Environment, EarlyView.
ABSTRACT Combining circular economy ideas with digital tools offers a game‐changing way to tackle global sustainability problems. This paper focuses on how digital changes and circular economy models link up. A review has been conducted for 112 articles from 2021 to September 2025, using PRISMA‐2020 methodology. This study covered new tech like AI, IoT,
Reza Eslamipoor
wiley   +1 more source

THE ROLE OF ISLAMIC CORPORATE GOVERNANCE, SHARIA SUPERVISORY BOARD, AND ISLAMIC SOCIAL RESPONSIBILITY IN COUNTERING FRAUDULENT FINANCIAL REPORTING

Finansia
Fraudulent financial reporting occurs in Islamic companies, specifically Indonesian Islamic banks, which are well-developed and uphold religious values. Despite this commitment, fraud still occurs in Islamic banking institutions.
Media Kusumawardani, Achmad Soediro, Fardinant Adhitama, Vivi Usmayanti   +3 more
doaj   +1 more source

The effect of big data competencies and tone at the top on internal auditors fraud detection effectiveness [PDF]

Decision Science Letters
Financial reports provide information about a company's assets, liabilities, equity, income, expenses and cash flow. This information can be used by various parties such as investors, creditors, government and management to make business ...
Novy Silvia Dewi, Jamaliah Said, Sharifah Nazatul Faiza, Lufti Julian   +3 more
doaj   +1 more source