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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
- Collation
- AS
- Series Title
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- Call Number
- 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…
- Edition
- -
- ISBN/ISSN
- NIM.17102088
- Collation
- AS
- Series Title
- -
- Call Number
- REF 657.3 FAU a
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