Results 11 to 20 of about 2,746,039 (295)

Pengaruh Financial Target, Ineffective Monitoring, Dan Financial Distress Terhadap Fraud Of Financial Reports

JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi, 2023
Tujuan dalam penelitian ini yaitu guna melihat pengaruh financial target, ineffective monitoring dan financial distress terhadap kecurangan laporan keuangan yang difokuskan pada perusahaan sektor property, real estate dan konstruksi bangunan dengan tahun pengamatan 2019-2021.
Luthfi Miftahul Putri, Yuha Nadhirah Qintharah   +1 more
openaire   +2 more sources

PENGARUH INEFFECTIVE MONITORING DAN WHISTLEBLOWING SYSTEM TERHADAP FRAUDULENT FINANCIAL REPORTING

Jurnal Ekonomi Trisakti
Riset ini bertujuan mengkaji pengaruh Ineffective Monitoring dan Whistleblowing System terhadap Fraudulent Financial Reporting pada korporasi sektor consumer non-cyclicals dan basic materials yang tercatat di Bursa Efek Indonesia selama periode 2022–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan
Aldo Humam, Etty Murwaningsari
openaire   +2 more sources

Pengaruh Financial Target, Ineffective Monitoring, Pergantian Auditor, dan Perubahan Direksi Terhadap Kecurangan Laporan Keuangan [PDF]

WIDYAKALA: JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY, 2022
This study aims to determine the effect of financial target, ineffective monitoring, auditors change, and directors change on financial statement fraud which is proxied by earnings management.
Revina Resty Utami, Yetty Murni, Widyaningsih Azizah   +2 more
openaire   +3 more sources

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

State 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, Vitaliy Serzhanov, Fedir Abramov   +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

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, Budianto Tedjasuksmana, Rr. Puruwita Wardani   +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

Jurnal 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

Economies, 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, Imam Ghozali, Monica Rahardian Ary Helmina, Dian Indriana Hapsari, Imang Dapit Pamungkas   +4 more
doaj   +1 more source

Identifying asynchronies: Ineffective effort

, 2022
Mechanical ventilation is a common issue in critically ill patients. It is a lifesaving treatment but also can cause some complications. Patient-ventilator asynchronies are frequent but are often underdiagnosed and they are a serious problem that is ...
Jamille Pasco, Perez, Victor, Víctor Perez, Pasco, Jamille   +3 more
core   +1 more source

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

Investigación 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, Barragan da Silva, Marcos, Paulsen Panato, Bruna, de Oliveira Siqueira, Ana Paula, Palma da Silva, Mariana, Engelman, Bruna, Marques Severo, Isis, Gaedke Nomura, Aline Tsuma   +7 more
openaire   +4 more sources

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

Jurnal 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