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Detecting fraudulent financial reporting using the fraud hexagon model : evidence from the banking sector in Indonesia
Achmad, Tarmizi; Ghozali, Imam; Helmina, Monica … - In: Economies : open access journal 11 (2023) 1, pp. 1-17
The purpose of this study was to examine the potential for fraudulent financial reporting using the fraud hexagon …
Persistent link: https://www.econbiz.de/10013500893
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Fraudulent financial reporting in ministerial and governmental institutions in Indonesia : an analysis using hexagon theory
Sukmadilaga, Citra; Winarningsih, Srihadi; Handayani, Tri; … - In: Economies : open access journal 10 (2022) 4, pp. 1-14
This study examined fraudulent financial reporting in the ministerial and governmental institutions in Indonesia. It adopted the hexagon theory that identified six elements (pressure, opportunity, rationalisation, capability, arrogance, and collusion) in determining whether these elements...
Persistent link: https://www.econbiz.de/10013199082
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Audit delay and its implication for fraudulent financial reporting : a study of companies listed in the Indonesian stock exchange
Suryanto, Tulus - In: European research studies 19 (2016) 1, pp. 18-31
Persistent link: https://www.econbiz.de/10012007039
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Determinants of accounting frauds : perceptions of Indonesian civil servants
Kusuma, Hadri; Andreina, Raden Roro Tisa Rachma - 2017
Persistent link: https://www.econbiz.de/10011765055
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The relationship of internal auditors' characteristics with external auditors' reliance and its impact on audit efficiency : empirical evidence from Indonesian government instituti...
Usman, Rudy; Rohman, Abdul; Ratmono, Dwi - In: Cogent business & management 10 (2023) 1, pp. 1-17
institutional theory in accounting and auditing fields, especially in government sector audits. …
Persistent link: https://www.econbiz.de/10014470015
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Unmasking Financial Deception : Unraveling the Fraud Hexagon’s Influence on Detecting Financial Statement Fraud in Indonesian Public Companies
Wijaya, Theresia; Witjaksono, Armanto - 2023
This study examines the influence of the fraud hexagon on the likelihood of financial statement fraud in Indonesian … stability and change in auditors significantly impact identifying financial statement fraud, while financial targets, changes in … valuable insights for detecting and preventing financial statement fraud in Indonesian public companies with low stock values …
Persistent link: https://www.econbiz.de/10014362076
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Accounting Development in Indonesia : An Analysis Towards IFRS Full Adoption and It’s Shari’Ah Implication
Mu Kim Ni, Murniati Mukhlisin - 2012
Purpose: This paper aims to analyse accounting development in Indonesia towards IFRS full adoption and its Shari …'ah implication on accounting standard for Islamic business entity (PSAK 101-107).Design/methodology/approach: The methodology of this … study refers to Statement of Financial Accounting Standards (PSAK) issued by The Indonesian Institute of Accountants as per …
Persistent link: https://www.econbiz.de/10013103972
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The Accounting Conservatism of the Adoption of IFRS in Indonesia
Juniarti - 2019
Objective – The Indonesian Accounting Standard Authority has required companies to adopt the International Financial ….Methodology/Technique – Using the accounting conservatism model developed by Basu (1997), the authors compare firm conservatism …. Further, accounting earnings are more sensitive to the negative return than to the positive return before the adoption of the …
Persistent link: https://www.econbiz.de/10012896124
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Corporate Social Responsibility, Financial Fraud, and Firm’S Value in Indonesia and Malaysia
Tarjo; Anggono, Alexander; Yuliana, Rita; Prasetyono, … - 2021
This study empirically tests whether financial fraud can weaken the direct effect of Corporate Social Responsibility … same time, the proxy of financial fraud is the F-Score model. This research was conducted on mining companies focusing on … oil and gas energy in Indonesia and Malaysia. Hypothesis testing using multiple linear regression analysis and PROCESS …
Persistent link: https://www.econbiz.de/10013324648
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Accountability Influence, Technical Difficulty and Measurement Difficulty Towards the Implementation of Indonesian Standard Statement of Financial Accounting (Psak) No. 27 (Revised...
Akram, Habiburrochman - 2010
with accounting standard. The cooperatives managers must conduct the rule stated in accounting standard. Thus, that the … Accountability, Technical Difficulty, Measurement Difficulty are the basic to realize the implementation of cooperative accounting … standard. The objective of the research is to analyze the quality of implementation accounting standard and the adherence to …
Persistent link: https://www.econbiz.de/10013148418