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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 …
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- ISBN/ISSN
- NIM.2110102006
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- REF 657.45 MEG a
Fraud Diamond Analysis in Detecting Financial Statement Fraud
This study aims to test the effectiveness of fraud diamond as an analytical tool in detecting and preventing financial statement fraud. Fraud diamond consists of elements of pressure, opportunity, rationalization, and capability. This study analyzes the effect of pressure proxied by financial targets and external pressure, opportunity proxied by ineffective monitoring and nature of indu…
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- ISBN/ISSN
- NIM.17102066
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- Series Title
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- REF 657.3 KIR f
Analisis Kecurangan Laporan Keuangan dengan Teori Fraud Hexagon
Penelitian ini merupakan penelitian empiris yang berujuan untuk mengetahui pengaruh fraud hexagon terhadap kecurangan laporan keuangan pada perusahaan pertambangan di Bursa Efek Indonesia dalam Indeks Saham Syariah Indonesia (ISSI) untuk periode 2017-2019. Penelitian ini menggunakan pendekatan kuantitatif dengan mengolah data sekunder yang terdapat laporan keuangan perusahaan. Penguji…
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- ISBN/ISSN
- NIM.17102088
- Collation
- AS
- Series Title
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- Call Number
- REF 657.3 FAU a
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