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 ...

Financial Statement of a company is a reflection of the operational and financial position of a company. The comparative analysis of two companies similar in nature, size, work, location and objectives etc., facilitates an understanding of the operational and financial soundness of the companies. The Kingdom of Saudi Arabia is aiming for rapid industrialization in its economy. Sahara Petrochemi...

.01 This section establishes standards and provides guidance on determining overall responses and designing and performing further audit procedures to respond to the assessed risks of material misstatement1 at the financial statement and relevant assertion levels in a financial statement audit, and on evaluating the sufficiency and appropriateness of the audit evidence obtained. In particular, ...

Understanding financial statements is imperative for better management of corporations, while system dynamics (SD) offers dynamic modeling and simulation skills for better strategies of management. This paper tries to present a consolidated principle of accounting system dynamics on the basis of simple principles from SD and accounting system. It is, then, specifically applied to model corporat...