Fraud pentagon dan kecurangan laporan keuangan
Tindakan fraud pada laporan keuangan saat ini semakin meningkat. Dampak dari tindakan
tersebut tidak hanya dirasakan oleh para investor secara individual namun juga berdampak …
tersebut tidak hanya dirasakan oleh para investor secara individual namun juga berdampak …
Pengaruh pengalaman kerja, skeptisme profesional dan tekanan waktu terhadap kemampuan auditor dalam mendeteksi fraud (Studi empiris pada Kantor Akuntan …
EF Anggriawan - Nominal Barometer Riset Akuntansi dan …, 2014 - journal.uny.ac.id
Penelitian ini bertujuan untuk mengetahui pengaruh pengalaman kerja, skeptisme
profesional dan tekanan waktu terhadap kemampuan auditor dalam mendeteksi fraud …
profesional dan tekanan waktu terhadap kemampuan auditor dalam mendeteksi fraud …
Determinants of auditors ability in fraud detection
This study aims to examine the effect of auditor experience, auditor ethics, professional
skepticism, and auditor personality type on fraud detection. This research was designed …
skepticism, and auditor personality type on fraud detection. This research was designed …
Detecting financial statement fraud through new fraud diamond model: the case of Indonesia
Purpose The purpose of this paper is to evaluate the effect of the new fraud diamond model
in explaining financial statement fraud. Design/methodology/approach The variables used to …
in explaining financial statement fraud. Design/methodology/approach The variables used to …
Application of Beneish M-Score models and data mining to detect financial fraud
This study aims to analyze the ability of m-score Beneish in detecting financial fraud. This
research data refer to companies that commit fraud according to the fraud Database of …
research data refer to companies that commit fraud according to the fraud Database of …
Auditors' professional skepticism and fraud detection
This study aims to examine the effect of competence, independence, experience, and audit
time pressure on fraud detection by using the mediation of professional skepticism in the …
time pressure on fraud detection by using the mediation of professional skepticism in the …
Pengaruh pengalaman audit, skeptisme profesional, red flags, dan tekanan anggaran waktu terhadap kemampuan auditor dalam mendeteksi kecurangan (Studi …
MT Arsendy, R Anugerah, V Diyanto - 2017 - neliti.com
This study was aimed to examine the influence of audit experience, professional skepticism,
red flags, and time budget presure to the ability auditor in detecting fraud. The population of …
red flags, and time budget presure to the ability auditor in detecting fraud. The population of …
Audit quality determinants and the relation of fraud detection
The research aimed to evaluate the influence of independence and competence of an
auditor on fraud detection capability with audit quality as the intervening variable. Based on …
auditor on fraud detection capability with audit quality as the intervening variable. Based on …
Analisa Faktor-Faktor Yang Mempengaruhi Kualitas Audit (Studi Empiris pada Perusahaan Manufaktur Industri Sektor Barang Konsumsi yang Terdaftar Di Bursa Efek …
Penelitian ini bertujuan untuk menginvestigasi faktor-faktor yang mempengaruhi kualitas
audit terutama faktor audit tenure, ukuran kantor akuntan publik (KAP), dan time budget …
audit terutama faktor audit tenure, ukuran kantor akuntan publik (KAP), dan time budget …
Analisis Faktor-Faktor Yang Mempengaruhi Financial Statement Fraud Dalam Perspektif Fraud Pentagon
This study aims to obtain empirical evidence and to examine the elements of fraud in fraud
pentagon theory against indications of financial statement fraud on nonfinancial sector …
pentagon theory against indications of financial statement fraud on nonfinancial sector …