Fraud Triangle

Our understanding of the transition from the PPNA to the PPNB in central and southern Jordan has undergone significant changes in recent decades. Initially, it appeared that the PPNB arrived in the region fully formed during the Middle PPNB, expressed at sites such as Beidha. Yet it retained features like circular architecture associated with the PPNA, and was thus presumed to indicate a time lag in its arrival from the north, where such structures had largely disappeared by the Middle PPNB. Fieldwork has uncovered a rich PPNA record in Jordan, but a marked cultural gulf between the PPNA and PPNB remains visible, for example visible in the contrast between pisé semi-subterranean PPNA architecture and the aboveground stone PPNB buildings, and in the appearance of naviform technology in PPNB chipped stone repertoires. Ongoing research has narrowed this gap, documenting a shift from semi-subterranean pisé constructions to circular free-standing stone structures during the Late PPNA, as well as the cessation of el-Khiam point manufacture and the emergence of an opposed platform blade technology that appears to echo parallel Early PPNB developments in chipped stone technology to the North. There is now no chronological gap between the Late PPNA and the Middle PPNB, and it appears that this central and southern Jordanian Late PPNA is an indigenous trajectory that developed into a local Middle PPNB while simultaneously adopting further external influences such as true naviform technology. However, recent work on the western edges of the Badia has identified a fully developed Early PPNB roughly contemporaneous with Late PPNA settlements in the adjacent wadi systems to the west. Out of sync with local developments, this Early PPNB presence suggests the arrival of a distinct group in the western Badia who maintained their identity, adding to the mix of local, already highly diverse, early Neolithic communities of central and southern Jordan. Interactions between these populations continued and through a process of cultural hybridisation formed the characteristic Middle and Late PPNB of the area. OPENEDITION SEARCH Tout OpenEdition ☝ 🍪 Ce site utilise des cookies et vous donne le contrôle sur ceux que vous souhaitez activer ✓ Tout accepter ✗ Tout refuser Personnaliser Politique de confidentialité 9/24/25, 3:53 PM Cultural Hybridity in Central and Southern Jordan at the End of the Pre-Pottery Neolithic A https://journals.openedition.org/paleorient/3672 1/21 Résumé. Notre compréhension de la transition entre le PPNA et le PPNB dans le centre et le sud de la Jordanie a significativement évolué au cours des dernières décennies. Initialement, le PPNB était perçu comme complètement développé lors de son arrivée dans la région au cours du PPNB moyen, ce dont témoigneraient des sites comme Beidha. Ce PPNB ayant cependant conservé des caractéristiques associées au PPNA (architecture circulaire par ex.), il a été supposé qu'il s'agissait d'un décalage chronologique dans son arrivée depuis le nord où de telles structures avaient largement disparu au PPNB moyen. Les fouilles ont permis de souligner l'importance du PPNA en Jordanie, pour autant une rupture culturelle marquée entre le PPNA et le PPNB restait visible comme dans le contraste entre l'architecture semi-souterraine en pisé du PPNA et les bâtiments en pierre du PPNB, ainsi que dans l'apparition du débitage naviforme dans les répertoires lithiques du PPNB. Les recherches actuelles ont permis d'atténuer cette rupture en documentant le passage des constructions semi-souterraines en pisé aux structures circulaires en pierre, isolées les unes des autres, au PPNA récent, ainsi que l'arrêt de la production de pointes d'el-Khiam et, finalement, l'émergence du débitage laminaire à plates-formes opposées qui semble faire écho aux développements parallèles de l'industrie lithique au cours du PPNB ancien. Par ailleurs, il n'y a pas d'écart chronologique entre le PPNA tardif et le PPNB moyen, et il semble que ce PPNA récent de Jordanie centrale et méridionale suive un développement local au cours du PPNB moyen, tout en adoptant des influences externes telles que le débitage naviforme. Cependant, des travaux récents menés sur les bords occidentaux de la Badia ont permis d'identifier un PPNB ancien développé, approximativement contemporain des installations du PPNA récent situées immédiatement à l'ouest, dans un système d'oueds. En décalage avec les développements locaux, la présence du PPNB ancien suggère l'arrivée d'un groupe distinct ayant conservé son identité dans la Badia occidentale, ajoutant encore au mélange des premières communautés néolithiques locales, déjà très diversifiées, du centre et du sud de la Jordanie. Les interactions entre ces populations se sont poursuivies et, par le biais d'un processus d'hybridation culturelle, ont formé le PPNB moyen et récent caractéristique de la région.

This research aims to determine the factors that cause corruption using the fraud triangle theory in literary media. The literary work that will be used as a source of research data is the novel entitled "86" by Okky Madasari. The problem that will be presented is about what factors influence the occurrence of corruption using the fraud triangle theory in the novel "86". This research is a type of qualitative research using the hermeneutic method or interpreting the meaning of the text. The conclusions obtained from this research are the results of the analysis carried out on the novel "86" by Okky Madasari, which shows the factors that cause acts of corruption, namely pressure, opportunity and justification.

Plagiatrisme dan perilaku menyontek merupakan masalah akut yang terus menggerogoti dunia akademik, tidak hanya mengancam integritas ilmiah, tetapi juga mencerminkan krisis karakter di kalangan mahasiswa. Dalam konteks ini, pendekatan Ruhiologi yang digagas oleh Prof. Iskandar Nazari menajadi paradigma penting untuk dikaji. Ruhiologi mengedepankan Pembangunan manusia secara menyeluruh melalui penguatan Ruhiologi Quotient (RQ), yaitu kecerdasan ruhani yang berakar pada nilai-nilai spiritual islam seperti kejujuran (siddiq), Amanah, dan tanggung jawab moral. Melalui metode kualitatif deskriptif dengan pendekatan studi Pustaka (Library research). Artikel ini mengekplorasi bagaimana internalisasi nilai RQ dapat menjadi strategi preventif terhadap praktik akademik yang curang. Studi ini menemukan bahwa RQ tidak hanya menjadi penguat dimensi etis dalam Pendidikan tinggi, tetapi juga menumbuhkan kesadaran transendental mahasiswa dalam menjalani proses akademik. Ruhiologi dapat membimbing mahasiswa untuk memaknai aktivitas belajar bukan sekedar pencapaian intelektual, tetapi juga ibadah dan pengembangan diri yang integral. Internalisasi nilai RQ secara konsisten melalui program pembiasaan spiritual, mentoring nilai, dan integrasi kurikulum etika, terbukti efektif dalam menumbuhkan budaya akademik yang jujur dan bertanggung jawab. Dengan demikian, pendekatan Ruhiologi menawarkan kontribusi nyata dalam menciptakan ekosistem atau lingkungan pendidikan yang bukan hanya cerdas secara intelektual, tetapi juga bermartabat secara ruhani.

Plagiatrisme dan perilaku menyontek merupakan masalah akut yang terus menggerogoti dunia akademik, tidak hanya mengancam integritas ilmiah, tetapi juga mencerminkan krisis karakter di kalangan mahasiswa. Dalam konteks ini, pendekatan Ruhiologi yang digagas oleh Prof. Iskandar Nazari menajadi paradigma penting untuk dikaji. Ruhiologi mengedepankan Pembangunan manusia secara menyeluruh melalui penguatan Ruhiologi Quotient (RQ), yaitu kecerdasan ruhani yang berakar pada nilai-nilai spiritual islam seperti kejujuran (siddiq), Amanah, dan tanggung jawab moral. Melalui metode kualitatif deskriptif dengan pendekatan studi Pustaka (Library research). Artikel ini mengekplorasi bagaimana internalisasi nilai RQ dapat menjadi strategi preventif terhadap praktik akademik yang curang.
Studi ini menemukan bahwa RQ tidak hanya menjadi penguat dimensi etis dalam Pendidikan tinggi, tetapi juga menumbuhkan kesadaran transendental mahasiswa dalam menjalani proses akademik. Ruhiologi dapat membimbing mahasiswa untuk memaknai aktivitas belajar bukan sekedar pencapaian intelektual, tetapi juga ibadah dan pengembangan diri yang integral. Internalisasi nilai RQ secara konsisten melalui program pembiasaan spiritual, mentoring nilai, dan integrasi kurikulum etika, terbukti efektif dalam menumbuhkan budaya akademik yang jujur dan bertanggung jawab. Dengan demikian, pendekatan Ruhiologi menawarkan kontribusi nyata dalam menciptakan ekosistem atau lingkungan pendidikan yang bukan hanya cerdas secara intelektual, tetapi juga bermartabat secara ruhani.

Kata Kunci: Integritas akademik, Ruhiologi, Plagiarisme, RQ, nilai spiritual, etika mahasiswa.

Cybercrime continues to cause increasing threat to business processes, eroding stakeholders' trust in internet technologies. In this research paper, we explore how six dominant algorithmic trust positions facilitate cognitive processing, which, in turn, can influence an organisation's productivity and align its values and support structures for combating cybercrimes. This conceptual paper uses a cognitive perspective described as a Throughput Model. This modeling perspective captures several dominant algorithmic trust positions for organisations, providing a new and powerful approach which seeks to enhance our understanding of the cognitive representation of decision-making processes. These trust positions are (1) rational-based trust, (2) rule-based trust, (3) category-based trust, (4) third-party based trust, (5) role-based trust, and (6) knowledge-based trust. Finally, we provide conclusions and implications for future research.

Purpose: The purpose of this study was to determine the influence of pressure on occurrence of occupational fraud loss in public secondary schools in Nairobi County, Kenya. Methodology: The study adopted a positive paradigm with a descriptive design which targeted a sample of 101 public secondary schools in Nairobi County. An audit team leader from the government was the respondent for each school. Fishers sampling formulae was used to get a sample of 96 respondents. Stratified random sampling was used to ensure that all subcounties were fairly represented in the sample. Primary data was used in this study through the administration of a semi-structured questionnaire. Data collected was analyzed using the statistical package for social sciences software (SPSS) version 21, using the linear regression analysis. The results collected were presented in form of descriptive statistics, that is, mean and standard deviation in tables, charts and figures. Findings: The study found that occupational fraud loss in public secondary schools is significantly influenced by pressure (β = 0.324; p<0.05). Unique Contribution to Theory, Practice and Policy: The study was guided by Donald Cressey's theory of the fraud triangle. In terms of practice, school administrations should focus on fostering an ethical work environment that minimizes financial pressure on employees while limiting opportunities for fraudulent behavior.

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 descriptive design which targeted a sample of 101 public secondary schools in Nairobi County. An audit team leader from the government was the respondent for each school. Fishers sampling formulae was used to get a sample of 96 respondents. Stratified random sampling was used to ensure that all sub-counties were fairly represented in the sample. Primary data was used in this study through the administration of a semi structured questionnaire, data collected was analyzed using the statistical package for social sciences software (SPSS) version 21, using the linear regression analysis. This study adopted a positive paradigm and the results collected were presented in form of descriptive statistics, that is, mean and standard deviation in tables, charts and figures. Findings: The study found that occupational fraud loss in public secondary schools is significantly influenced by rationalization (β = 0.343; p<0.05). Unique Contribution to Theory, Practice and Policy: From a policy perspective, the study highlights the importance of implementing stringent internal control mechanisms in educational institutions. Policymakers should prioritize frameworks that enhance fraud detection and prevention, including mandatory financial audits, job rotation, and whistleblowing policies to deter fraudulent activities.

Fraud has become a global phenomenon which attracts the attention of the world’s business organizations towards using the services of forensic accountants in or order to identify the fraud risk factors so as to detect and prevent fraud occurrences. This paper aimed to identify the fraud risk factors by forensic accountants with the effect of FDT. The use of FDT by forensic accountants will eliminate the phobia of fraud incidences in organizational settings and equally shaped the organization’s thinking to develop a sound and effective detection and preventive measures. The paper generally reviewed literatures which take the nature of conceptual approach. The information used for the study was obtained from journal articles, textbooks and the internet. Therefore, the discussion of the fraud risk factors will immensely contributes to the understanding of FDT and fraud red flags especially by the government, forensic accountants, auditors, fraud examiners and other anti-fraud bodies as...

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 descriptive design which targeted a sample of 101 public secondary schools in Nairobi County. An audit team leader from the government was the respondent for each school. Fishers sampling formulae was used to get a sample of 96 respondents. Stratified random sampling was used to ensure that all sub-counties were fairly represented in the sample. Primary data was used in this study through the administration of a semi structured questionnaire, data collected was analyzed using the statistical package for social sciences software (SPSS) version 21, using the linear regression analysis. This study adopted a positive paradigm and the results collected were presented in form of descriptive statistics, that is, mean and standard deviation in tables, charts and figures. Findings: The study found that occupational fraud loss in public secondary schools is significantly influenced by rationalization (β = 0.343; p<0.05). Unique Contribution to Theory, Practice and Policy: From a policy perspective, the study highlights the importance of implementing stringent internal control mechanisms in educational institutions. Policymakers should prioritize frameworks that enhance fraud detection and prevention, including mandatory financial audits, job rotation, and whistleblowing policies to deter fraudulent activities.

Penelitian Kecurangan akademik terjadi pada setiap jenjang pendidikan termasuk pada jenjang pendidikan tinggi. Banyak sekali bentuk kecurangan akademik yang dilakukan mahasiswa, diantaranya melakukan plagiasi terhadap hasil pemikiran orang lain tanpa mencantumkan sumbernya, bekerjasama pada saat ujian, dan lain sebagainya. Berbagai alasan dilontarkan oleh pelaku kecurangan diantaranya tugas yang terlalu banyak, tuntutan untuk memiliki nilai yang tinggi, sehingga pada umumnya mahasiswa berorientasi hanya kepada nilai. Variabel yang diamati pada penelitian ini adalah tekanan (X1), kesempatan (X2), rasionalisasi (X3), dan tingkat religiusitas (X4) sebagai variabel bebas. Serta perilaku kecurangan akademik (Y) sebagai variabel terikat. Penelitian ini menggunakan instrumen berupa kuesioner dengan menggunakan skala likert. sampel yang diambil sebanyak 375 responden dari populasi sebesar 6.112 mahasiswa. Analisis yang digunakan adalah regresi linier berganda yang diolah menggunakan program...

Penelitian ini merupakan penelitian empiris dengan menggunakan disp roportionate stratified random sampling . Data yang diperoleh dengan cara menyebarkan kuesioner kepada400 Orang mahasiswa yang tersebar di seluruh Program Studi dilingkungan Perguruang Tinggi Se Kota Ternate. Analisis data dilakukan dengan menggunakan analisis regresi berganda. Hasil Penelitiaan menunjukan bahwa; Tekanan berpengaruh terhadap tingkat kecurangan akademik, Kesempatan tidak berpengaruh terhadap Terhadap tingkat kecurangan akademik, Rasionalitas tidak berpengaruh terhadap terhadap tingkat kecurangan akademik, kapabilitas berpengaruh terhadap terhadap tingkat kecurangan akademik, religiuitas berpengaruh terhadap terhadap tingkat kecurangan akademik dan secara simultan Tekanan, Kesempatan, Rasionalitas, kapabilitas dan religiuitas berpengaruh terhadap tingkat kecurangan akademik Kata Kunci: Diamond Fraud, Tingkat Religiuitas dan Perilaku Kecurangan Akademik .

This study aims to examine the factors that influence students' academic cheating behavior during the test by using the dimensions of fraud triangle which consists of pressure, opportunity, and rationalization and methods of prevention in the Economics and Business Faculty, University of Brawijaya, Malang. The study uses a combination of research methods (Concurrent Triangulation Design) by using quantitative and qualitative methods together, both in the collection of data and its analysis, then compared the data obtained and found which data can be combined and distinguished. The results of this study provide empirical evidence that student's cheating behavior is determined by the dimensions of the Fraud Triangle and some methods of prevention could be effective in controlling academic cheating behavior, if properly applied. The methods of prevention are: describe the actions which included academic cheating along with sanctions or punishments if students caught cheating, tighten up supervision at the time of the test, warn about the consequences and disadvantages when doing the cheating, rebuke and apply strict sanctions to perpetrators of fraud, increase the awareness of each individual that cheating is wrong and self-defeating, emphasize that other people would not necessarily do the test and believe in self ability.

The aim of this research is to test financial ratios as a tool for detecting fraudulent financial statements. This research uses the monitoring premise of agency theory to explain the association between financial ratios and financial statement fraud. Proxies for measuring financial ratios include four financial ratios, namely debt ratio, profitability, cash flow and accruals. Financial reporting fraud uses an occurrence-based proxy, namely a dummy for regulatory violations in sample companies. The samples tested were manufacturing companies registered on the IDX during 2016-2018. The results of this research show that empirically financial ratios are not yet fully capable of being used to detect fraudulent financial statements.

This study examined the factors that influence the behaviour of students cheating by using the concept of fraud triangle consisting of pressure, opportunity and rationalization. This research using survey method in data collecting. This study received 136 responses of student from 12 college in Malang City and this research was analyzed using multiple linear regression analysis as an analysis model. The results of this study indicate that pressure, opportunity, and rationalization have an influence on students academic cheating behavior.

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 companies listed on the Indonesia Stock Exchange (BEI) in the period 2016-2017. By using purposive sampling method, it is obtained as many as 57 real-estate, property, and building construction companies as the study sample. The method of analysis used in this study is logistic regression. In this research also include the overall fit model test, hosmer and lemeshow’s test, goodness of fit test, and classification matrix. Results of this study indicate that the effective monitoring and rationalitation are not significant to financial fraudulent reporting, while external pressure is significant to financial fraudulent reporting.

The purpose of this research is to examine which factors that drive students especially that majoring in accounting, commit academic dishonesty based on fraud diamond theory and refers to (Sabli, Hamid, Haron, & Wahab, 2018) research. Based on all initial research, we can see that there are many inconsistent results from many universities. The sampling method that we use for this research is purposive sampling using questionnaires. The object of this research is Undergraduate Accounting Student from one of the Public University in Tangerang (XYZ) from the second to the eighth semester (2015-2018 batch), within the total of 260 respondents. Those data samples are processed with Structural Equation Model (SEM). The result of this research shows that only rationalization has positive significant correlation to academic dishonesty. The model of this research is proven to fulfill the goodness-of-fit, unidimensionality, and reliability standard. The result is adequate to provide input abo...

Company’s financial condition reflected in the financial statements. However, there are many loopholes in the financial statements which can become a chance for the management and certain parties to commit fraud on the financial statements. This study aims to detect financial statement fraud as measured using fraud score model that occurred in issuers entered into the LQ-45 index in 2014-2016 with the use of six independent variables are financial stability, external pressure, financial target, nature of industry, ineffective monitoring and rationalization. This study using 27 emiten of LQ-45 index during 2014-2016. However, there are some data outlier that shall be removed, thus sample results obtained 66 data from 25 companies. Multiple linear regression analysis were used in this study. The results showed that the financial stability variables (SATA), nature of industry (RECEIVBLE), ineffective monitoring (IND) and rationalization (ITRENDLB) proved to be influential or have the c...

The higher education landscape is once again undergoing massive transformation. Not more than two decades ago, it was the advancement of digital technology and globalization that drove the need for transformation in higher education. At present, the transformation is driven by the need to face the challenges of the 4th Industrial Revolution (4IR). Much discourse has been centered on debating the roles of higher education in meeting the demands of 4IR. This paper aims to address similar issue by discussing the curriculum reviews done by higher education institutes in embracing 4IR. As curriculum is central to any academic programs, it is vital that the curriculum review done by the higher education institutes in catering to the growing needs of 4IR be examined. The close look at the curriculum review initiatives will focus on the changes done in terms of subject contents, methods of delivery and methods of assessment. Further, the academics’ perceptions of the curriculum review and h...

The objective of this research is to test the impact of the "Fraud Triangle" elements on the detection of fraud in the financial statements. The data used in our empirical research are related to a sample of 80 French companies in the SBF 250 over the period 2001 to 2009. Using the method of logistic regression, this study shows that the performance issue exerted on the manager is a factor of pressure leading to commit fraud in the financial statements. However, factors related to financial difficulties (debt, liquidity) and the size of auditing firm are not associated with the detection of fraud.

This research aims to obtain empirical evidence of the effectifeness of the fraud triangle in detecting fraudulent financial statement. The variables of the fraud triangle are used a proksi financial stability pressure with ACHANGE, financial targets that proksi by ROA, personal financial need that proksi by OSHIP, eksternal pressure that proksi by LEV, nature of industry that proksi by RECEIVABLE, and effective monitoring by IND proksi.The population of this research is the manufacturing campanies listed on Indonesia Stock Exchange in 2012 unti 2014. Sample which were selected by using purposive sampling method and total sample in this research are 60 campanies. Statistical data analysis method used is logistic regetion. The result of this research indicate that the financial target (ROA), personal financial need (OSHIP), and nature of industry (RECEIVABLE) has no positive significant impact on fraudulent financial statement. Effective monitoring (IND) has no negative significant impact on fraudulent financial statement. Meanwhile, financial stability (ACHANGE) has negative significant impact on fraudulent financial statement, and external pressure has positif significant impact on fraudulent financial statement.

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 management are more concerned with fraud in financial reporting as it is more likely to occur, and the amounts involved are huge. This can lead to disturbing effects on the current global economy. Somehow, fraud in financial reporting can be prevented by knowing the factors that can contribute to it. Hence, with the objective of enhancing the understanding of the primary factor that caused fraudulent financial reporting, this conceptual paper aims to discuss the fraud triangle theory. In relation to this, there are three conditions that exist when fraud occurs, which are: (i) pressure, (ii) opportunity, and (iii) rationalisation. In addition, this paper also aims to propose a recommendation for eliminating or minimising the fraud triangle elements in theory.

Afrindah Eka Ramadhani, 2019: The Influence of Fraud Diamond’s Factors on Detection Fraudulent Financial Statement. Universitas Negeri Jakarta. This study aims to examine the effect of pressure, opportunity, rationalization dan capability to detection fraudulent financial statament. This study used secondary data with population of manufacturing company that listed on Indonesia Stock Exchange in 2015-2017. By using purposive sampling method in this research, then got 105 observations for 3 years. This research used regression panel data analysis method to test the hyphotesis with 5% significant level and using Eviews Version 10. According to the result, we can concluded that external pressure has positive significant effect to detection fraudulent financial statement, while nature of industry has negative significant effect to detection fraudulent financial statement. However financial stability, personal financial need, financial target, ineffective monitoring, total accrual to tot...

The aim of this study is to examine the effect of using e-learning tools on students achievement in learning who are majoring in accounting at Faculty of Economics and Business, Syiah Kuala University. This research uses quantitave research approach with the type of case study. The data used in this study is primary data by distributing questionnaires directly to all respondents. The population in this study is all students who are majoring in accounting at Faculty of Economics and Business, Syiah Kuala University. The sampling technique used in this study is Judment sampling. The number of questionnaires that have been analyzed are 33 questionnaires. Testing the effect of independent variable on the dependent variable was done by using simple linear regression model with SPSS. The result of this study indicates that the use of e-learning has a positive effect on students achievement in learning who are majoring in accounting at the Faculty of Economics and Business, Syiah Kuala Uni...

Informasi Laba sangat penting untuk mengukur kinerja perusahaan, sehingga manajemen sering kali melakukan intervensi dalam proses penyusunan laporan keuangan dengan melakukan manajemen laba dengan cara menaikkan atau menurunkan laba. Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan earnings management antara perusahaan yang mempunyai leverage rasio rendah dan leverage rasio tinggi pada laporan keuangan tahunan. Penelitian ini merupakan penelitian survey empiris dengan data-data sekunder dari Bursa Efek Indonesia. Penelitian ini mengunakan sampel sebanyak 64 perusahaan manufaktur yang terdaftar di BEI tahun 2005-2007 yang terdiri dari 32 perusahaan yang mempunyai leverage tinggi dan 32 yang mempunyai leverage rendah ditinjau dari leverage industri yang bersangkutan. Teknik pengambilan sampel dengan purposive sampling . Data pendapatan (net sales), total aktiva (total asset), laba bersih (net income), cash flow, aktiva tetap, dan piutang (trade receivables) diperole...

This research aims to prove the existence of the Fraud Diamond Theory in academic fraud at the Accounting Department StatePolytechnic of Malang. The sample was determined based on a simple random sampling method with 374 students and a multiple regression method. This study shows that three elements of fraud diamond theory (pressure, opportunity, and rationalization) partially have a positive effect on academic fraud. On the contrary, the capability has a negative impact on the student’s academic fraud behavior. This research concludes that students in the Accounting Department State Polytechnic of Malang know and are aware of academic fraud caused by pressure, opportunity, and rationalization. Abstrak Tujuan penelitian ini adalah untuk membuktikan teori fraud diamond dalam academic fraud di Jurusan Akuntansi Politeknik Negeri Malang. Penelitian dilakukan dengan menggunakan data primer dengan kuesioner sebagai instrumen penelitian. Sampel ditentukan berdasarkan metode simple random ...

To identify the human capital construct that significantly relates to the performance of Islamic organizations, this study obtained data from Islamic microfinance organizations in Malaysia using the survey questionnaire method. In addition, we interviewed renowned scholars in the fields of Islamic accounting and Shariah law. Consequently, this study proposes an extended model of human capital that is applicable to Islamic organizations. Apart from knowledge and competency, this study includes spiritual value as another construct of human capital in Islamic organizations. Knowledge includes ideas that are relevant to the accounting and auditing spectra, as well as Shariah principles and jurisprudence. By contrast, competency refers to the ability to innovate unique Shariah-compliant products that are rare and difficult to imitate. Meanwhile, spiritual values embrace the elements of “Siddiq,” “Amanah,” “Fathonah,” and “Tabligh.” This study affirms that knowledge, competency, and satis...

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 the workplace. Using a questionnaire survey on employees in a company, this study shows that rationalisation is positively and strongly significant in influencing fraudulent activities in the workplace, indicating that when the employees tend to be rational, it will positively influence their action toward fraudulent activities in the workplace. This study also shows that the opportunity factor influences fraudulent activities in the workplace, indicating that even when there is an opportunity, it does not positively influence the employee's action toward fraudulent activities in the workplace or that there is a lack of opportunity to commit fraud. However, this study shows that pressure does not positively influence fraudulent activities in the workplace. The findings in this study contribute to the literature on fraudulent behaviours. The findings of this study can assist companies in understanding their employees' needs and strategizing to enhance their employee management. HIGHLIGHTS m This paper is devoted to studying the factors influencing fraudulent activities at the workplace of XYZ company, which is a food and beverage company using the fraud triangle theory. m In the course of the study, the effect of rationalization, opportunity and pressure faced by employees on fraudulent activities are examined.

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh financial target, external pressure, nature of industry, ineffective monitoring, perubahan auditor, dan perubahan dewan direksi terhadap kecurangan laporan keuangan pada perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia periode 2016-2019 baik secara parsial atau simultan. Faktor-faktor yang diuji dalam penelitian ini adalah financial target, external pressure, nature of industry, ineffective monitoring, perubahan auditor, dan perubahan dewan direksi sebagai variabel independen, sedangkan kecurangan laporan keuangan sebagai variabel dependen. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dan asosiatif kausal. Populasi dalam penelitian ini adalah perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia yang berjumlah 45 perusahaan. Teknik penentuan sampel yang digunakan dalam penelitian ini adalah non probability sampling dengan metode purposive sampling, sehingga sampel dalam penelitian...

This study aims to provide basic information to investors relating to financial statement fraud. Fraud of financial statements as an act or negligence in the form of intentional or unintentional action, which results in material financial statements being misleading. Cases of fraudulent financial statements occur in several companies listed on the Indonesia Stock Exchange as happened at PT Cakra Mineral Tbk providing false and inaccurate information in public annual reports and financial reports that caused international investors, who own a large number of CKRA shares, to claim losses Significantly for more than two years, the directors of CKRA have incorrectly claimed that CKRA has a 55% stake in Murui since August 2014, but it turns out that CKRA was never registered as a Murui shareholder. The population in this study are banking companies listed on the IDX and the samples in this study are banking companies listed on the Stock Exchange from 2015-2017. The sampling method is don...

Perataan laba adalah cara yang digunakan oleh manajemen perusahaan untuk mengurangi variasi jumlah laba yang dilaporkan agar sesuai dengan target yang diinginkan dengan cara memanipulasi laba baik melalui metode akuntansi ataupun melalui transaksi. Melalui analisis regresi linear berganda diketahui bahwa secara simultan Ukuran Perusahaan, DER, OGA dan ATO berpengaruh signifikan terhadap income smoothing. Nilai Adjusted R Square sebesar 0,112 mengindikasikan bahwa 11,2% perataan laba dapat dijelaskan oleh variabel-variabel bebas yang digunakan dalam penelitian ini, selebihnya 88,8% dijelaskan oleh faktor lain yang tidak dimasukkan dalam model regresi. Pengujian secara parsial menunjukan bahwa variabel Debt To Equity ratio (DER) dan Operating General and administration (OGA) memiliki pengaruh yang signifikan terhadap terjadinya praktik perataan laba. Sedangkan variabel Ukuran Perusahaan dan Asset Turover (ATO) tidak berpengaruh terhadap praktik perataan laba.

The effectiveness of internal control activities on prevention & detection of financial fraud in budgetary public sectors: the case of Dawuro Zone selected woreda. A Research proposal Submitted to the school of Graduate Studies of Jimma University in Partial Fulfillment of the Requirements for the Award of the Degree of Master of Science (MSc.

The purpose of this research is to find out the influence of accrual earnings management and real earnings management to the firm value. The earning management variable which is measured by using discretionary accrual and revenue discretionary whereas real earnings management which is measured by using operating cash flow, production cost, and discretionary cost and firm value is measured by using Tobin’s Q. The secondary data has been applied in this research and it has been carried out by using purposive sampling to the 95 samples of 19 sub consumer goods manufacturing companies which are listed in Indonesia Stock Exchange from 2011 to 2015. The analysis method has been done by using some methods i.e. classic assumption test, multiple linear regressions analysis, and hypothesis test. The result of multiple linear regressions shows that discretionary cost variable (DSR) and operating cash flow variable (CFO) give positive influence to the firm value; discretionary accrual (DAC) giv...

Adolescence is a phase of emotionl turmoil and stress. If not balanced with religious practice, it may cause adolescents to fall into moral and social problems such as breach of school discipline, delinquency, drug addiction and sexual permissiveness. Religiosity is one way for adolescents to deal with challenges in life thereby avoiding immoral activities. This is because religiosity may help to balance adolescent emotional, cognitive and social developments.The purpose of this study is to identify the behaviour and level of religiosity among 30 adolescents from single parents families who settle in government-subsidised area of residence, namely known as the Federal Land Development Authority (FELDA). The area is located in the state of Pahang, situated on the eastern part of Malaysia. These adolescents have been selected as research respondents. This research was conducted as a survey using questionnaire as the research instrument. It was constructed based on the guidelines of Islamic Practice Instrument (IPI) (Fariza, 2012) and has already been verified in terms of its validity and reliability. The data analysis has adopted the method of descriptive statistics explained in table form. The research results have found that religiosity or religious behaviour that the adolescents most frequently abide by are staying away from gambling, having good thoughts and expectations of Allah, feeling awed and fear of Allah's power (taqwa), staying away from fornication (zina) and supplication (doa) to Allah facing the direction of Qibla. The level of religiosity is medium for most adolescents. This factor explains why not many respondents are involved in moral and disciplinary problems at school. This research finds that generally, religiosity protects adolescents from being involved in immoral activities and other vices.

The purpose of this study is to examine the factors that influence accountants to commit fraud and to understand the function of professional roles in the advent of fraud. The data in this study were collected in interviews with four small groups of male accountants who were serving a custodial sentence for committing fraud and related offences. In sum, the evidence in this study suggests that the offenders used their positions as professional accountants to deceive others when they were confronted with a special crisis that resulted in their criminal behaviour.

This study explores on the importance of financial management practices for different types of mosques in Malaysia. Questionnaires were administered to chairman and treasurer of 192 selected mosques available in Malaysia including Sabah and Sarawak. This study suggests that a proper and accurate recording of financial transactions, enhancing the accountability of chairman and treasurer is required in order to improve the productivity and performance effectiveness. The inclusion of these variables provides important implications for expanding our understanding of financial management practices in nonprofit organizations and creating new research opportunities. The result suggests that Malaysian mosques can enhance internal control system and performance to achieve mission and goals of these crucial institutions of societal development.

Informasi Laba sangat penting untuk mengukur kinerja perusahaan, sehingga manajemen sering kali melakukan intervensi dalam proses penyusunan laporan keuangan dengan melakukan manajemen laba dengan cara menaikkan atau menurunkan laba. Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan earnings management antara perusahaan yang mempunyai leverage rasio rendah dan leverage rasio tinggi pada laporan keuangan tahunan. Penelitian ini merupakan penelitian survey empiris dengan data-data sekunder dari Bursa Efek Indonesia. Penelitian ini mengunakan sampel sebanyak 64 perusahaan manufaktur yang terdaftar di BEI tahun 2005-2007 yang terdiri dari 32 perusahaan yang mempunyai leverage tinggi dan 32 yang mempunyai leverage rendah ditinjau dari leverage industri yang bersangkutan. Teknik pengambilan sampel dengan purposive sampling . Data pendapatan (net sales), total aktiva (total asset), laba bersih (net income), cash flow, aktiva tetap, dan piutang (trade receivables) diperole...

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 management are more concerned with fraud in financial reporting as it is more likely to occur, and the amounts involved are huge. This can lead to disturbing effects on the current global economy. Somehow, fraud in financial reporting can be prevented by knowing the factors that can contribute to it. Hence, with the objective of enhancing the understanding of the primary factor that caused fraudulent financial reporting, this conceptual paper aims to discuss the fraud triangle theory. In relation to this, there are three conditions that exist when fraud occurs, which are: (i) pressure, (ii) opportunity, and (iii) rationalisation. In addition, this paper also aims to propose a recommendation for eliminating or minimising the fraud triangle elements in theory.

Freedom of religion, al-Hurriyyah al-Diniyyah, is the important principle that is rarely studied by the researchers. Freedom of religion is proven to be an important element in creating a peaceful life among the religious believers by expressing the openness attitude towards the other believers. Therefore, this study is focusing on the relationship between freedom of religion and the open attitude in terms of theory and practicel among the religious believers especially in the Southern Thailand society. For that reason, the combination of qualitative and quantitative methods was applied in the study. The findings show there is a significant relationship between the understanding of the freedom of religion and the openness attitude of both religious believers towards the other religious believers. That relationship holds a positive level as higher level of the understanding of freedom of religion will result in higher level of the open attitude among the religious believers.

This work is licensed under a Creative Commons Attribution 4.0 International License. ABSTRAK Financial fraud merupakan salah satu bentuk kecurangan yang paling jarang terjadi, namun mengakibatkan kerugian organisasi yang paling besar. Krisis finansial dan reputasi adalah contoh kerugian dari manipulasi keuangan. Mendeteksi kecurangan, penelitian terkait faktor pendorong fraud telah banyak dilakukan dari aspek keuangan. Oleh karena itu, penelitian ini mengisi gap research terkait masih minimnya pendeteksian kecurangan dengan menggabungkan aspek keuangan dan aspek non keuangan, serta belum adanya model pendeteksian kecurangan yang secara efektif membuktikan telah terjadinya kecurangan. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan data annual report perusahaan selama tahun 2018-2022. Analisis dilakukan dengan menggunakan regresi berganda. Hasil penelitian ini menunjukkan bahwa Return on Asset (ROA), Debt Equity Ratio (DER), Organizational Ownership (OSHIP), penurunan piutang, earnings growth, dan e-procurement mampu menjadi faktor pendeteksi organisasi melakukan kecurangan. Berdasarkan hasil penelitian ini, organisasi diharapkan dapat menerapkan sistem dan kontrol yang baik untuk mencegah terjadinya kecurangan seperti menjaga stabilitas, mengurangi ketergantungan terhadap utang, memastikan kepemilikan saham oleh orang dalam sesuai, membatasi jumlah pendapatan dari piutang, dan menerapkan sistem e-procurement yang baik untuk mengurangi risiko kecurangan. Hasil penelitian ini juga dapat membantu perusahaan dalam mengembangkan strategi untuk mendeteksi dan mencegah kecurangan laporan keuangan. Namun penelitian ini terbatas pada satu industri yang sama, yaitu industri farmasi.

The focus of this study was on female CEOs, female CFOs, the proportion of female commissioners, and the proportion of female audit committees. This study measures how gender-based board diversity through the presence of female executives exerts an influence on the violation of financial reporting rules conducted by public companies in Indonesia. This study uses the assumption that gender differences will affect a person's behavior. Female and male will have different considerations and actions, for example in terms of cognitive functioning, decision making, and conservatism that may have important implications in the quality of financial reporting. Populations in this study are all non-financial companies that violate financial rules according to Otoritas Jasa Keuangan (OJK). The results of the study explain that female CEO variables and proportion of female board of directors negatively affect the level of financial reporting violations, while female CFOs and female audit committees have no influence on the level of violation of financial statement rules.

The focus of this study was on female CEOs, female CFOs, the proportion of female commissioners, and the proportion of female audit committees. This study measures how gender-based board diversity through the presence of female executives exerts an influence on the violation of financial reporting rules conducted by public companies in Indonesia. This study uses the assumption that gender differences will affect a person's behavior. Female and male will have different considerations and actions, for example in terms of cognitive functioning, decision making, and conservatism that may have important implications in the quality of financial reporting. Populations in this study are all non-financial companies that violate financial rules according to Otoritas Jasa Keuangan (OJK). The results of the study explain that female CEO variables and proportion of female board of directors negatively affect the level of financial reporting violations, while female CFOs and female audit committees have no influence on the level of violation of financial statement rules.

Penelitian ini bertujuan untuk mengetahui pengaruh fraud triangle (tekanan, kesempatan, dan rasionalisasi) terhadap perilaku kecurangan akademik dengan akhlak sebagai variabel moderasi. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan kausalitas. Populasi penelitian ini adalah mahasiswa program studi Akuntansi Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Alauddin Makassar. Metode pengumpulan data penelitian ini menggunakan metode kuesioner dengan menggunakan teknik purposive sampling dengan jumlah sampel sebanyak 147 mahasiswa. Sampel yakni para mahasiswa jurusan Akuntansi yang telah atau sedang mempelajari mata kuliah auditing sehingga mampu memahami konsep fraud secara lebih baik. Analisis data menggunakan analisis regresi moderasi dengan uji nilai selisih mutlak.Hasil dari penelitian ini menunjukkan bahwa tekanan akademik berpengaruh positif dan signifikan terhadap perilaku kecurangan akademik, tetapi kesempatan dan rasionalisasi tidak berpengaruh s...

This study aims to identify and examine the three components of the fraud triangle theory that affect the likelihood of material misstatements in financial statements. With a sample of 150 listed companies from two stock exchanges in Vietnam, Ho Chi Minh City (HOSE) and Hanoi Stock Exchange (HNX) in 2019, this study uses multinomial logistic regression analysis to examine the relationship among factors. This study shows the impact of using the elements of the fraud triangle theory in forecasting the likelihood of material misstatement (Cressey, 1953; Romney et al., 1980). The results indicate that the following factors affect the possibility of material misstatements in financial statements of companies: debt ratio, return on assets, independence of the board members, selection of an audit firm, auditor change in comparison with the previous year, and historical financial statements with material misstatements. These findings of the study can be utilized to develop strategies to hel...

Purpose-This study aims to conduct an empirical analysis of the factors that determine the occupational fraud behaviour. Design/methodology/approach-This study utilizes primary data collected by a questionnaire based survey on 186 police officials of Malaysia including Sabah and Sarawak. Data is analysed using descriptive statistics, factor analysis, and cross-sectional regression. Findings-The results derived in the study showed a statistically significant positive relationship between three basic variables of the fraud theorypressure, opportunity, and rationalization with asset misappropriation. Moreover, this study revealed that religiosity is statistically significantly and negatively correlated to asset misappropriation. Therefore, the higher religiosity of an individual correlates with the lower probability involve in asset misappropriation. Practical implications-The findings will help Anti-Corruption Commission, Enforcement Agency of Integrity Commission, Police Department, and relevant agencies from Malaysia and other countries to design policies for reducing cases of fraudulent behaviour. Originality/value-This study is an original work based on the primary data collection.

The aim of this study is to identify the common types of bank fraud that frequently happen in Islamic banks, the underlying determinants and the amount of losses as a result of fraud cases. The targeted respondents are among managers and officers within Islamic banks in Malaysia. Out of total the 255 questionnaires sent to the respondents, 146 responses were received, giving a response rate of 57.25%. The results indicate that fraudulent statement is the type of fraud that frequently occurred in Islamic banks followed by credit card fraud. Meanwhile, most of the respondents expected the amount of damages due to fraud was more than RM1 million. Furthermore, greed is expected to be the strong determinant of fraud, followed by non-compliance along with insufficient control and financial pressure in the third rank. Insufficient control can be related to the opportunity element in the fraud triangle theory meanwhile financial pressure represents the pressure element of the fraud triangle.

This study aims to determine whether moral reasoning and academic self-concept are predictors of academic fraudulent behavior in high school students in Salatiga. The population in this study were 256 vocational students in Salatiga. Academic fraud is measured by the Academic Cheating Scale compiled by Anthanasou & Olasehinde (2002), the measurement of moral reasoning using Defining Issue Test (DIT) developed by Rest (1979) and the measurement of Academic Self Concept using a scale compiled by Wyle (1976), Hansford and Hatie (1982) and Marsh (1992). The result showed a significant negative correlation between academic self-concept and academic cheating of private vocational students in Salatiga, with r =-0,195 (p <0.05), but the results showed no correlation between moral reasoning and student academic cheating private vocational school in Salatiga, with r = 0.033 (p <0.05). Whereas academic self-concept and moral reasoning do not contribute to the level of academic fraud in private vocational students in Salatiga City, indicated by R = 0.201 (p <0.05).