The purpose of this study is to determine the determinants fraud triangle, namely pressure, opportunity, and rationalization fraudulent financial reporting in banks listed on IDX. This research an associative research. sample was 15 Indonesia Stock Exchange which were taken using a purposive sampling method. data analysis method used quantitative logistic regression model. form secondary bankin...

We present a social simulation model that covers three main financial services: Banks, Retail Stores, and Payments systems. Our aim is to address the problem of a lack of public data sets for fraud detection research in each of these domains, and provide a variety of fraud scenarios such as money laundering, sales fraud (based on refunds and discounts), and credit card fraud. Currently, there i...

This study aims to find out the effects of financial stability, internal control effectiveness, and auditor change on statement fraud. Where in this research population are food sub-sector manufacturing companies listed Indonesia Stock Exchange 2017-2022. The method determining sample is done by purposive sampling technique. data obtained for 21 from 2017 2020 was associated with 4 variables, n...

All manufacturing companies are competing to give the impression that people will not choose similar alternative products other than company itself, so must have a strategy and characteristics make increasingly known wider community. This study aims analyze influence of auditor opinion, size, external pressure on fraudulent financial reporting, by considering industry conditions as mediating va...

Banking and online financial services are part of our critical infrastructure. As such, they comprise an Achilles heel in society and need to be protected accordingly. The last ten years have seen a steady shift from traditional show-off hacking towards cybercrime with great economic consequences for society. The different threats against online services are getting worse, and risk management w...

Available online 24 August 2010