IMPLEMENTASI FRAUD DIAMOND UNTUK MENDETEKSI FRAUDULENT FINANCIAL STATEMENT
نویسندگان
چکیده
Penelitian ini meneliti pengaruh indikator-indikator fraud diamond, yaitu: stabilitas keuangan, kebutuhan keuangan personal, ineffective monitoring, rasionalisasi, dan kapabilitas terhadap kecurangan laporan keuangan. Populasi adalah perusahaan-perusahaan bank yang terdaftar di Bursa Efek Indonesia. Sampel diperoleh berdasarkan purposive sampling method. Berdasarkan kriteria ditetapkan, sampel sebanyak 23 dengan periode pengamatan selama 4 tahun (2013-2016). Hipotesis diuji analisis regresi berganda. Hasilnya menunjukkan bahwa personal memiliki signifikan sementara monitoring tidak efektif, rasionalisasi
منابع مشابه
Predicting financial statement fraud using fuzzy neural networks
Fraud is a common phenomenon in business, and according to Section 24 of the Iranian Auditing Standards, it is the fraudulent act of one or more managers, employees, or third parties to derive unfair advantage and any intentional or unlawful conduct. Financial statements are a means of transmitting confidential management information about the<br ...
متن کاملFinancial Statement Fraud Detection by Data Mining
-------------------------------------------------------------------ABSTRACT---------------------------------------------------------------------Financial losses due to financial statement frauds (FSF) are increasing day by day in the world. The industry recognizes the problem and is just now starting to act. Although prevention is the best way to reduce frauds, fraudsters are adaptive and will ...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Jurnal Ekonomi dan Bisnis
سال: 2022
ISSN: ['2746-1483', '2086-4515']
DOI: https://doi.org/10.56145/jurnalekonomidanbisnis.v2i1.64