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Analisis Pengaruh Fraud Triangle Model Pada Kecenderungan Laporan Keuangan De…
Goal: This study aims to analyze the effect of pressure, opportunity, and rationalization based on the fraud triangle model on the tendency of financial statement fraud in infrastructure sector companies listed on the IDX. This study also examines the role of internal audit effectiveness as a moderating variable. Methods: This study uses a quantitative approach with secondary data in the …
- Edition
- -
- ISBN/ISSN
- NIM.2110102006
- Collation
- AS
- Series Title
- -
- Call Number
- REF 657.45 MEG a
Analysis of Theory of Planned Behavior and Fraud Triangle Theory (Case Study …
The aim of this research is to test whether attitudes, subjective norms, behavioral control, pressure and opportunities influence the interest of staff in Sharia Banking to commit fraud. The survey was conducted on a sample of 35 sharia banking staff. The research results show that attitudes and pressure influence the interest of Sharia Banking staff to commit acts of fraud, while Subjective No…
- Edition
- Vol. 5, No. 2, May 2024
- ISBN/ISSN
- 2721-303X
- Collation
- AS
- Series Title
- pp.862–87
- Call Number
- -
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