Pendeteksian Fraudulent Financial Statement: Pengujian Fraud Heptagon Theory
Objectives. This study aims to examine Reskino's (2022) heptagon fraud theory, which
encompasses seven dimensions: pressure, opportunity, rationalization, competence …
encompasses seven dimensions: pressure, opportunity, rationalization, competence …
Analisis Faktor-Faktor yang Mempengaruhi Korupsi pada Pemerintah Daerah di Jawa Tengah Menggunakan Teori Fraud Triangle
GS Wicaksono, TJW Prabowo - Owner: Riset dan Jurnal …, 2022 - owner.polgan.ac.id
Cases of corruption that occur are increasing in Indonesia from year to year, including in
local government. Various efforts have been made to prevent corruption, but there are still …
local government. Various efforts have been made to prevent corruption, but there are still …
Faktor-Faktor Yang Mempengaruhi Penyalahgunaan Aset
S Mardiah - KRISNA: Kumpulan Riset Akuntansi, 2021 - ejournal.warmadewa.ac.id
Penelitian ini bertujuan untuk menguji pengaruh tekanan, peluang, rasionalisasi, kapabilitas
dan integritas terhadap penyalahgunaan aset melalui pendekatan Fraud Star di instansi …
dan integritas terhadap penyalahgunaan aset melalui pendekatan Fraud Star di instansi …
The impact of ethics and fraud pentagon theory on academic fraud behavior
DPW Utami, DI Purnamasari - … of Business and Information Systems (e …, 2021 - thejbis.org
This study aims to determine the impact of ethics, pressure, opportunity, rationalization,
competence, and arrogance on accounting students' academic fraud behavior. The …
competence, and arrogance on accounting students' academic fraud behavior. The …
The determinants of frauds in local governments
A Rahmasari, D Setiawan - Jurnal Dinamika Akuntansi, 2021 - journal.unnes.ac.id
Corruption continues to be pervasive throughout Indonesia. An ICW report in 2019 states
that a total of 580 corruption suspects have been brought to trial. Civil servants were the …
that a total of 580 corruption suspects have been brought to trial. Civil servants were the …
Analysis of Factors That Influence the Occurrence Of Corruption in the Perspective of Fraud Hexagon
RD Yuniarti, TS Linuhung - Britain International of Humanities and …, 2023 - biarjournal.com
Fraud is a term that is often found in revealing frauds, both in the private and public sectors.
The Association of Certified Fraud Examiners (ACFE), which is an anti-fraud organization …
The Association of Certified Fraud Examiners (ACFE), which is an anti-fraud organization …
Pengaruh Tekanan, Kesempatan, Rasionalisasi Dan Pengendalian Internal Terhadap Kecurangan Akuntansi
AP Nurlia, SB Hermanto - Jurnal Ilmu dan Riset …, 2021 - jurnalmahasiswa.stiesia.ac.id
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh tekanan, kesempatan,
rasionalisasi dan pengendalian internal terhadap kecurangan akuntansi di Kantor Akuntan …
rasionalisasi dan pengendalian internal terhadap kecurangan akuntansi di Kantor Akuntan …
FRAUD DIAMOND THEORY, EFEKTIVITAS BELANJA PEMERINTAH DAN KOMITMEN ORGANISASI
AK Izzati, A Firmansyah - Media Riset Akuntansi, Auditing & …, 2023 - e-journal.trisakti.ac.id
Penelitian ini bertujuan untuk menguji pengaruh tekanan, peluang, rasionalisasi dan
kapabilitas sebagai aspek dalam fraud diamond theory terhadap efektivitas belanja …
kapabilitas sebagai aspek dalam fraud diamond theory terhadap efektivitas belanja …
Pengaruh kesadaran anti-fraud dalam memoderasi hubungan the fraud triangle terhadap kecurangan (studi pada kantor akuntan publik Kota Makassar Dan …
S Nurbaya - Accounting, Accountability, and Organization …, 2022 - journal.unifa.ac.id
Tujuan penelitian ini untuk menguji pengaruh tekanan, peluang dan rasionalisasi terhadap
kecurangan dengan kesadaran anti-fraud sebagai pemoderasi. Populasi dalam penelitian …
kecurangan dengan kesadaran anti-fraud sebagai pemoderasi. Populasi dalam penelitian …
Factors Causing Fraudulent Management of Village Funds During the COVID-19 Pandemic
Research aims: This study examines the factors that cause fraud in managing village funds
during the COVID-19 pandemic, including financial pressure, supervision, rationalization …
during the COVID-19 pandemic, including financial pressure, supervision, rationalization …