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This study examines the causal relationships between the elements of the Fraud Diamond Theory (FDT) pressure, opportunity, rationalization, and capability and their impact on corruption in Malaysia, using the PESTEL analysis, which... more
This paper reviewed prior literature on the likelihood of financial statement fraud and further xrays the concept of concealment as it relates to the motivations for committing fraud. The methodology adopted is library-based research... more
Many of the world's most prominent organizations have experienced large-scale frauds. These frauds have had disturbing effects on our world's economy in addition to contributing unnecessary suffering and increased unemployment for the low... more
Purpose: The purpose of this study was to determine the influence of rationalization on occurrence of occupational fraud loss in public secondary schools in Nairobi County, Kenya. Methodology: The study adopted a positive paradigm with a... more
Purpose: The present study aims to conduct future research of the role of the determinants of managers' fraud, focusing on the diamond model of fraud.Methodology: To measure the types of fraud and indicators related to the diamond model... more
Project 2 Mata Kuliah Analisis Laporan Keuangan
This research aims to review the percentage of manufacturing companies who listing on BEI 2016-2018 period are classified as manipulators, non-manipulators, and excluding manipulators and non-manipulators uses seven index count known as... more
The purpose of this study is to examine Influence of external pressure, effective monitoring, and rationalitation to financial fraudulent reporting. The sample used in this study is real estate, property, and building construction... more
This study aims to examine the effect of pressure, opportunity, and rationalization on financial statement fraud in manufacturing companies. The implication of this research is to help companies to find out the factors that influence... more
This study aims to determine the percentage of consumer goods industry manufacturing companies registered in IDX Period 2018-2020 which are classified as manipulators, non manipulators and grey companies by using 8 ratios of analysis from... more
The company will have a good quality of financial reports if the company have 5 qualitative characteristics of financial statements, namely: relevant, comparable, reliable, and understandable. The quality of company's financial statements... more
The purpose of this study is to examine Influence of external pressure, effective monitoring, and rationalitation to financial fraudulent reporting. The sample used in this study is real estate, property, and building construction... more
Salah satu masalah yang terjadi di perusahaan ialah manajer mengelola laba secara oportunis yang bertujuan memenuhi kepentingan pribadinya dan kinerja terlihat baik. Tujuan penelitian menganalisis pengaruh sistem pengendalian internal... more
Penelitian ini bertujuan untuk mengetahui perusahaan-perusahaan BUMN yang terdaftar di BEI tahun 2016-2020 yang tergolong sebagai Non Manipulator dan Manipulator dalam perspektif Beneish Ratio Index. Disamping itu, penelitian ini juga... more
The purpose of this study was to determine the effect of the Beneish M-Score Model variables from aspects of Days Sales in Receivable Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI),... more
Ruang lingkup penelitian ini adalah studi tentang analisis kondisi keuangan menggunakan Metode Altman Z-Score pada perusahaan sub sektor transportasi. Data yang digunakan pada penelitian ini berupa laporan keuangan perusahaan tersebut... more
This study examines the factors influencing fraudulent activities in the workplace. Specifically, this study adopts the Fraud Triangle theory to examine whether rationalisation, opportunity, and pressure influence fraudulent activities in... more
This study aims to determine the effect of profitability and audit committee on audit report lag of companies listed on the Indonesia Stock Exchange in the property and real estate sub sector in 2017-2018. This study uses descriptive... more
Tujuan penelitian ini untuk mengetahui jumlah perusahaan sub sektor transportasi dan logistik yang tergolong non-manipulator, grey company, dan manipulator. Jenis penelitian ini adalah deskriptif kuantitatif. Objek yang digunakan dalam... more
The purpose of this study is to detect fraudulent financial statements committed by companies. This detection is carried out by 2 (two) methods, namely the Beneish M-Score method and the F-Score model. The Beneish M-Score model is a... more
Through the years, many highly publicised financial reporting frauds have occurred around the world. In each case, misrepresented financial reporting led to huge financial losses and a number of bankruptcies. Therefore, auditors and... more
Penelitian ini bertujuan untuk mengetahui pengaruh financial stability, leverage, dan profitabilitas terhadap kemungkinan terjadinya fraudulent financial reporting. pada peruasahaan sektor perbankan yang terdaftar di bei tahun 2017-2019.... more
Penelitian ini bertujuan untuk mengetahui pengaruh pressure, opportunity, rationalization, competence, dan arrogance terhadap pencegahan Financial Statement Fraud dengan komite audit sebagai variabel Moderasi pada perusahaan konstruksi... more
Penelitian ini bertujuan untuk mengetahui: 1) Perusahaan yang tergolong sebagai manipulators pada perusahaan perdagangan eceran yang terdaftar di Bursa Efek Indonesia; 2) Perusahaan yang tergolong sebagai non-manipulators pada perusahaan... more
This study aims to empirically examine the effect of significantly the effect of diamond fraud in detecting fraudulent financial statements in BPRS in Banten and West Java that were registered in the Financial Services Authority (OJK) in... more
The purpose of this study is to investigate the cause factors of non-GAAP earnings management from Fraud Diamond Theory (FDT) perspective. FDT is a theory, which widely used in auditing area to explain the cause factors of fraud in... more
This paper aimed to investigate the determinants of the capital structure of the telecommunication industry in Indonesia. The data covered the years of 2011-2017. The sample was the listed-telecommunication companies listed on the... more
Penelitian ini bertujuan untuk mengetahui apakah laporan keuangan PT Envy Technologies Indonesia Tbk mempunyai (Iri) pada tahun 2019 mungkin telah dimanipulasi untuk menggunakan model Beneish M-Score. Penelitian ini adalah deskripsi dan... more
Fraud Diamond merupakan indikator prediktif yang dapat digunakan untuk mendeteksi adanya kecurangan dalam laporan keuangan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh penggunaan Beneish M-Score terhadap kecurangan laporan... more
Penelitian ini bertujuan untuk mengetahui pengaruh fraud pentagon dalam mendeteksi kecurangan laporan keuangan. Karena maraknya kasus kecurangan laporan keuangan yang terjadi di Indonesia salah satunya pada perusahaan perbankan. Hingga... more
Perusahaan yang beruntung pun berpotensi mengalami kerugian. Setiap perusahaan harus bisa mendeteksi potensi kebangkrutan untuk mengantisipasi kebangkrutan itu sendiri. Salah satu metode prediksi kebangkrutan yang direkomendasikan oleh... more
Abstrak Tujuan dari penelitian ini adalah unttuk menguji dan memperoleh bukti adanya pengaruh stabilitas keuangan, target keuangan, tekanan eksternal, sifat industri, pergantian auditor, pergantian direksi, jumlah foto CEO, dan komite... more
This study aims to examine the effect of management fraud tendencies as proxied by the fraud triangle dimensions (pressure, opportunity, rationalization) on fraudulent financial statements as proxied by earnings management, with good... more
Tujuan utama dari penelitian ini adalah untuk mengkaji apakah terdapat kecurangan dalam penyajian laporan keuangan perusahaan dengan menggunakan tujuh financial shenanigans. Ruang lingkup dari penelitian ini adalah PT Perusahaan Gas... more
This study aims to analyze the determinants of risk factors for financial reporting fraud, which are proxied based on financial targets, ineffective monitoring, director turnover, and auditor turnover moderated by corporate governance... more
Penelitian ini bertujuan untuk mengetahui pengaruh fraud diamond terhadap kemungkinan terjadinya penyajian kembali laporan keuangan. Fraud diamond diukur dengan tekanan (target keuangan), kesempatan (pengawasan yang tidak efektif),... more
The quality of the financial statements be an important basis for decision-making parties concerned with the company. This study aims to obtain empirical evidence about the relationship between the quality of financial reporting,... more
This study aims to empirically test the determinants of financial statement fraud detection with the Beneish M-Score, F-Score and Altman Z-Score models. The difference between this study and the previous study is that this study adds the... more
Munculnya Covid-19 di Indonesia pada tahun 2020 mempengaruhi kondisi ekonomi negara dan perusahaan dari berbagai sektor. Peristiwa pandemi ini dapat memberikan dampak material pada laporan keuangan perusahaan di tahun 2020 yang... more
This study aimed to analyze the influence of the four elements in fraud diamond to detect possible financial statement fraud. Fraud diamond consists of pressure element, opportunity, rationalization and capability. The fourth element is... more
This researched was aimed to determine whether financial statements of PT Envy Technologies Indonesia Tbk (Envy) in 2019 are indicated to be manipulated or not using the Beneish M-Score model. This research is descriptive and uses... more
The purpose of this study is to detect fraudulent financial statements committed by companies. This detection is carried out by 2 (two) methods, namely the Beneish M-Score method and the F-Score model. The Beneish M-Score model is a... more
The study aims to identify the business failure of transportation firms go public in Indonesia Stock Exchange and analyze the factors that influent the business failure risk.The method used in this study is descriptive analysis and... more
Penelitian ini bertujuan untuk mengetahui pengaruh pressure, opportunity, rationalization, competence, dan arrogance terhadap pencegahan Financial Statement Fraud dengan komite audit sebagai variabel Moderasi pada perusahaan konstruksi... more
This study aims to empirically prove the effect of fraud diamonds in the form of pressure, opportunity, rationalization, and capability on the fraudulent financial statements. The data were collected from the financial reports of Islamic... more