Results 11 to 20 of about 111,511 (157)

Railway Track and Vehicle Onboard Monitoring: A Review [PDF]

open access: yesE3S Web of Conferences, 2023
Railway condition monitoring is the compound of activities aimed at the detection and mitigation of faults in both tracks and vehicles. This minimizes damage and disruption, and increases the usability and benefits of railways.
Peinado Gonzalo Alfredo   +4 more
doaj   +1 more source

DETEKSI FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN DENGAN FRAUD HEXAGON

open access: yesAkuntansi Dewantara, 2023
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh faktor fraud hexagon yang diproksikan dengan financial stability, ineffective monitoring, auditor change, director change, frequent number of CEO’s picture dan political connection ...
Nadhiya Shabrina Isalati   +2 more
doaj   +1 more source

DISCRETIONARY POWERS OF OFFICIALS AS A FACTOR OF INEFFECTIVENESS OF FORMAL RULES OF THE FINANCIAL MONITORING SYSTEM

open access: yesState and Regions. Series: Economics and Business, 2023
The purpose of this article is to determine the potential risks of giving officials of the financial monitoring system broad discretionary powers and measures to minimize their negative consequences. It is shown that the high discretionary powers of primary financial monitoring officials are an integral feature of the formal rules of the financial ...
Tetiana Diachenko   +2 more
openaire   +1 more source

FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN PROPERTY, REAL ESTATE AND BUILDING YANG TERDAFTAR DI BEI TAHUN 2013-2015

open access: yesJurnal 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
doaj   +1 more source

Variables Related To The Formation Of Financial Statement Fraud With Beneish M Score In The Triangle Theory Concept Framework

open access: yesJurnal AKSI (Akuntansi dan Sistem Informasi), 2023
This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. The purpose of this study was to determine how much influence Pressure, Opportunity, and Rationalization on Fraudulent Financial ...
Hani Fitria Rahmani, Lidya Oktalita
doaj   +1 more source

Detecting Fraudulent Financial Reporting Using the Fraud Hexagon Model: Evidence from the Banking Sector in Indonesia

open access: yesEconomies, 2022
The purpose of this study was to examine the potential for fraudulent financial reporting using the fraud hexagon theory factors such as stimulus (financial target, financial stability, and external pressure), capability (change in director), collusion ...
Tarmizi Achmad   +4 more
doaj   +1 more source

Clinical indicators to monitor patients with risk for ineffective cerebral tissue perfusion

open access: yesInvestigación y Educación en Enfermería, 2015
Select and validate the clinical indicators to monitor patients on risk for ineffective cerebral tissue perfusion, according to the Nursing Outcomes Classification (NOC).Validation study carried out between November 2012 and August 2013, in a Brazilian hospital. Seventeen judges nurses evaluated the clinical indicators of Nursing Outcomes, according to
de Abreu Almeida, Miriam   +7 more
openaire   +4 more sources

STUDI FINANCIAL STATEMENT FRAUD PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

open access: yesJurnal Ekonomi dan Bisnis Airlangga, 2017
This study aimed to find out the effect of financial stability, external pressure, financial target, personal financial need, and ineffective monitoring to financial statement fraud.
Arie Winda Yulia
doaj   +1 more source

PENGARUH FINANCIAL STABILITY, FINANCIAL TARGETS, NATURE OF INDUSTRY DAN INEFFECTIVE MONITORING TERHADAP FINANCIAL STATEMENT (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX)

open access: yesEl Muhasaba: Jurnal Akuntansi, 2018
This research aims to detect the financial statement Fraud by using analysis of fraud triangle. Based on the theory advanced by Donald R Cressey (1953) or the theory of Cressey, there are three conditions that are always present in the act of fraud ...
Ika Kumala Sari, Istutik Istutik
doaj   +1 more source

Identifying Ineffective Monitors from Securities Class Action Lawsuits

open access: yesSSRN Electronic Journal, 2016
We identify “ineffective” institutional monitors based on the prevalence of occurrences of securities class-action lawsuits in the investors’ overall portfolio. We find that firms with a higher representation of such institutional investors among the firms’ large shareholders have a greater likelihood of future litigation.
Lei Zhang, Chishen Wei
openaire   +2 more sources

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