Results 31 to 40 of about 111,511 (157)
Jurnal Akuntansi, 2021 This study aims to determine the effect of the fraud hexagon model, namely pressure (stimulus) which is proxied by financial targets and financial stability, capabilities that are proxied by changes in directors, opportunities proxied by ineffective ...
Samuel Gevanry Sagala, Valentine Siagian
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SENTRI: Jurnal Riset Ilmiah, 2022 Riset terdahulu atau riset yang relevan sangat penting dalam suatu riset atau artikel ilmiah. Riset terdahulu atau riset yang relevan berfungsi untuk memperkuat teori dan fpenomena hubungan atau pengaruh antar variable. Artikel ini mereview pengaruh terhadap indikasi fraud pada laporan keuangan, yaitu: : corporate governance, financial stability dan ...
Cris Kuntadi, Tiara Eka Putri
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Performance monitoring and analysis of task-based OpenMP. [PDF]
PLoS ONE, 2013 OpenMP, a typical shared memory programming paradigm, has been extensively applied in high performance computing community due to the popularity of multicore architectures in recent years.
Yi Ding, Kai Hu, Kai Wu, Zhenlong Zhao
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La figure de l’oracle dans les discours sur la surveillance numérique
Revue Française des Sciences de l’Information et de la Communication, 2016 As part of a research on the issue of data double we are developing, we wonder about the absence of criticism of the effectiveness of the digital monitoring programs set up by Western governments to fight terrorism.
Jacques Henno
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Detection of Financial Reporting Fraud: The Case of Socially Responsible Firms
Journal of Economics, Business & Accountancy Ventura, 2020 This study aims to analyze the implementation of fraud pentagon theory, covering pressure, opportunity, rationalization, competence, and arrogance variables on financial statement fraud using the Beneish M-score method for socially responsible companies ...
Dedik Nur Triyanto
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Fraud Pentagon for Detecting Financial Statement Fraud
Journal of Economics, Business & Accountancy Ventura, 2020 A financial statement is a result of financial reporting that describes the results of an entity’s financial performance for a specified period. Financial statements can also cause managers in an entity to commit financial reporting fraud because they ...
Ananda Putra Nindhita Aulia Haqq +1 more
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Reliability Modelling Considering Self-Exciting Mechanisms of Shock Damage
Applied Sciences, 2022 This study investigates reliability modelling and optimal preventive maintenance polices for engineering systems subject to shocks, considering two types of self-exciting mechanisms.
Yaguang Wu
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Off-label psychopharmacologic prescribing for children: History supports close clinical monitoring
Child and Adolescent Psychiatry and Mental Health, 2008 The review presents pediatric adverse drug events from a historical perspective and focuses on selected safety issues associated with off-label use of medications for the psychiatric treatment of youth.
Fegert Joerg M +5 more
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E-Jurnal AkuntansiThe study explores the impact of audit tenure, CEO education, and ineffective monitoring on fraudulent financial statements in BUMN companies listed on the Indonesia Stock Exchange from 2021 to 2023. The methodology used is a quantitative approach by panel data regression in 19 BUMN companies. Data were collected through documentation of annual reports
null Umi Nur Fryda Kusli Rochmah +1 more
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Jurnal Penelitian Ekonomi dan BisnisThis research aims to investigate the effect of fraud on fraudulent financial reports (FFR) using the hexagon theory. The seven factors were financial stability, external pressure, ineffective monitoring, auditor changes, director changes, arrogance, and
Sherawanti Permata Kusuma +3 more
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