Results 81 to 90 of about 773 (206)
ANALISIS PENCEGAHAN FRAUD DENGAN PENDEKATAN FRAUD PENTAGON PADA PERUSAHAAN JAKARTA ISLAMIC INDEX (JII) [PDF]
, 2023 ABSTRAK Fraud merupakan suatu masalah yang dapat menghambat pencapaian tujuan perusahaan, dan biasanya dilakukan oleh individu atau sekelompok orang yang memiliki pengalaman dibidangnya yang terjadi karena adanya kesempatan serta adanya benturan ...
NOVA, ESTILIA
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FRAUD PENTAGON THEORY FOR DETECTING FINANCIAL STATEMENT FRAUDULENT
Jurnal Riset Akuntansi Kontemporer, 2021 Cases of fraud from 2019 to 2020 in Indonesia involve companies of state-owned enterprises. This study aimed to analyze the factors that encourage financial statement fraudulent with analysis of fraud pentagon theory. This research analyzes the influence
Rif'atul Fitriyah, Santi Novita
doaj +1 more source
Deep fakes and the Artificial Intelligence Act—An important signal or a missed opportunity?
Policy &Internet, Volume 16, Issue 4, Page 783-800, December 2024.Abstract The Artificial Intelligence Act (AI Act) adopted by the European Union might serve as a global regulatory reference point. Heated negotiations over the AI Act have shown that reconciling the interests of numerous stakeholders is not an easy task.
Mateusz Łabuz
wiley +1 more source
Fraud Pentagon dan Kecurangan Laporan Keuangan [PDF]
, 2018 Nowadays fraudulent actions on financial statements are increasing. The impact of these actions is not only felt by investors individually but also affects global economic stability.
Faradiza, S. A. (Sekar)
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Pendeteksian Kecurangan Pelaporan Keuangan Menggunakan Fraud Pentagon [PDF]
, 2022 This study aims to determine the effect of the pentagon fraud on financial statement fraud. The factors in the fraud pentagon consist of five elements, namely pressure is proxied by financial targets, opportunity is proxied by ineffective monitoring ...
Ghaisani, Anggun Anindita
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Politics &Policy, Volume 52, Issue 4, Page 874-891, August 2024.Abstract The rise of generative artificial intelligence (AI) has ignited a debate about its effects on the mis‐ and disinformation landscape. The doomsday scenarios of epistemic and information apocalypse presented for many years are recently being questioned, and the previous fears are called “overblown.” These phenomena are analyzed mostly through ...
Mateusz Łabuz, Christopher Nehring
wiley +1 more source
FRAUD DETECTION THROUGH FINANCIAL STATEMENT IN ISLAMIC BANKS WITH FRAUD PENTAGON THEORY [PDF]
, 2018 This aim of this research was to detect fraud in financial statements with Fraud Pentagon Theory. Fraud pentagon theory (Crowe, 2011) is development of previous fraud theory.
Putri Senjani, Yayu, Widayanto, Fahris
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Cybersecurity carrots and sticks
American Business Law Journal, Volume 61, Issue 1, Page 5-29, Spring 2024.Abstract In an unsustainable trend, each year is touted as the worst on record for data and system breaches. 2020's dubious top distinction was exceeded across numerous metrics in 2021, and 2022's numbers set another unwanted record. The growing epidemic of ransomware, data breaches, and cyber‐enabled attacks pushes policymakers and business leaders to
Janine Hiller +2 more
wiley +1 more source
Religiosity as the moderating effect of diamond fraud and personal ethics on fraud tendencies
Journal of Islamic Accounting and Finance Research, 2020 Purpose - This study aims to determine the effect of each dimension of diamond fraud (pressure, opportunity, rationalization, capability) and personal ethics on the fraud tendency (assets misappropriation) and understanding of religiosity as moderating ...
Rikyan Ulil Istifadah +1 more
doaj +1 more source
Pengaruh Fraud Pentagon Terhadap Financial Statement Fraud pada Sektor Pertambangan di Indonesia [PDF]
, 2019 Financial statement fraud is a deliberate error in financial statement that can deceive the financial statement user. The purpose of this research is to determine the effect of fraud pentagon toward financial statement fraud using f-score model to mining
Saleh, Ratna Ayu Annisa
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