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Ananda Putra Nindhita Aulia Haqq,Gideon Setyo Budiwitjaksono
Pág. 319 - 332
A financial statement is a result of financial reporting that describes the results of an entity?s financial performance for a specified period. Financial statements can also cause managers in an entity to commit financial reporting fraud because they wa...
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Dedik Nur Triyanto
Pág. 399 - 410
This study aims to analyze the implementation of fraud pentagon theory, covering pressure, opportunity, rationalization, competence, and arrogance variables on financial statement fraud using the Beneish M-score method for socially responsible companies ...
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Tomy Rizky Izzalqurny, Bambang Subroto, Abdul Ghofar
Pág. 34 - 43
This study was aimed to prove the research hypothesis that there are effects of financial ratios, which consist of profitability, leverage, and liquidity on the financial statements fraud risk, and the quality of auditors are able to moderate the relatio...
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Ida Ayu Budhananda Munidewi,Ni Nyoman Ayu Suryandari,I Made Suryawan
Pág. 45 - 63
Accounting fraud often occurs and increases in several countries and organizations. The deviant action in financial statements is one of the accounting fraudulent actions. The impact and consequences of accounting fraud cannot be avoided and microfinance...
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Ali Fatih Dalkiliç
Pág. 224 - 242
Earnings management is the active manipulation of accounting results for the purpose of creating an altered impression of business performance. It is an intentional structuring of reporting or production and investment decisions around the bottom line im...
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