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Model Pendeteksian Kecurangan Laporan Keuangan dengan Analisis Fraud Triangle
12 references·4 citing·42 second hop
Model Pendeteksian Kecurangan Laporan Keuangan dengan Analisis Fraud Triangle (2016)Model Pendeteksian Kecurangan Laporan Keu…DAPATKAH TEORI FRAUD TRIANGLE MENJELASKAN KECURANGAN DALAM LAPORAN KEUANGAN? (2018)DAPATKAH TEORI FRAUD TRIANGLE…PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN MELALUI FAKTOR RISIKO TEKANAN DAN PELUANG (Studi Kasus pada Perusahaan yang Mendapat Sanksi dari Bapepam Periode 2002-2006) (2013)PENDETEKSIAN KECURANGAN LAPOR…DETEKSI FINANCIAL STATEMENT FRAUD DENGAN ANALISIS FRAUD TRIANGLE PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI (2013)DETEKSI FINANCIAL STATEMENT F…Detection Fraud of Financial Statement with Fraud Triangle (2013)Detection Fraud of Financial …Auditor industry specialization, board governance, and earnings management (2012)Auditor industry specializati…ROTASI DAN KUALITAS AUDIT: EVALUASI ATAS KEBIJAKAN MENTERI KEUANGAN KMK NO. 423/KMK.6/2002 TENTANG JASA AKUNTAN PUBLIK (2011)ROTASI DAN KUALITAS AUDIT: EV…Auditor quality and earnings management: Singaporean evidence (2010)Auditor quality and earnings …Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise (2009)Earnings quality: Some eviden…Analisis Faktor-faktor yang Berpengaruh Terhadap Kecenderungan Kecurangan Akuntansi: Studi pada Perusahaan Publik dan Badan Usaha Milik Negara di Indonesia (2006)Analisis Faktor-faktor yang B…Auditor Industry Specialist Research Design (2004)Auditor Industry Specialist R…Does Big 6 Auditor Industry Expertise Constrain Earnings Management? (2003)Does Big 6 Auditor Industry E…Fraudulent Financial Reporting: 1987-1997 An Analysis of U.S. Public Companies (1999)Fraudulent Financial Reportin…Fraudulent Financial Statements Detection Using Fraud Triangle Analysis: Institutional Ownership as A Moderating Variable (2023)Fraudulent Financial Statemen…DETEKSI KECURANGAN LAPORAN KEUANGAN DENGAN ANALISIS FRAUD DIAMOND DI PERUSAHAAN MANUFAKTUR (2021)DETEKSI KECURANGAN LAPORAN KE…Evaluasi Keakuratan Model Beneish M-Score Sebagai Alat Deteksi Kecurangan Laporan Keuangan (Kasus Perusahaan Pada Otoritas Jasa Keuangan di Indonesia) (2019)Evaluasi Keakuratan Model Ben…The Impact Of Auditor Quality, Financial Stability, And Financial Target For Fraudulent Financial Statement (2017)The Impact Of Auditor Quality…The Pricing of Audit Services: Theory and Evidence (1980)Auditor brand name reputations and industry specializations (1995)Auditor Industry Specialization and Earnings Quality (2003)Does Auditor Tenure Improve Audit Quality? Moderating Effects of Industry Specialization and Fee Dependence* (2010)Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom (2019)The role of the external auditor in managing environmental, social, and governance (ESG) reputation risk (2022)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Pengaruh Kualitas Audit Terhadap Manajemen Laba (2014)Audit quality and earnings management: evidence from Jordan (2016)Transfer pricing, earnings management and tax avoidance of firms in Ghana (2019)Auditor size and audit quality (1981)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Internal governance structures and earnings management (2005)The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market (2005)Audit Quality: Insights from the Academic Literature (2012)Specification Tests in Econometrics (1978)Performance matched discretionary accrual measures (2005)Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference? (2012)Does Auditor Industry Specialization Improve Audit Quality? (2013)Beyond gender diversity: How specific attributes of female directors affect earnings management (2017)Legal Determinants of External Finance (1997)Impact of Audit Committee and Audit Quality on Preventing Earnings Management in the Pre- and Post- Nigerian Corporate Governance Code 2011 (2015)The Effect of Board Director’s Characteristics on Real Earnings Management: Tunisian-Listed Firms (2016)Does earnings management mediate the relationship between audit quality and company performance? Evidence from Jordan (2021)Financial Statement Fraud: Prevention and Detection (2004)Detecting and predicting financial statement fraud: The effectiveness of the fraud triangle and SAS No. 99 (2009)Fraudulent Financial Reporting (2011)Financial Statement Fraud: Perspective of the Pentagon Fraud Model in Indonesia (2018)Business Ethics in Providing Financial Statements: The Testing of Fraud Pentagon Theory on the Manufacturing Sector in Indonesia (2019)Detecting financial statement fraud through new fraud diamond model: the case of Indonesia (2021)Audit Committee Composition, “Gray Directors,” and Interaction with Internal Auditing (2001)Do Models of Discretionary Accruals Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Analysis* (2008)Audit Committees, Boards of Directors, and Remediation of Material Weaknesses in Internal Control* (2009)ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN PERILAKU TIDAK ETIS SEBAGAI VARIABEL INTERVENING (2012)The determinants of accounting fraud tendency (2017)The Effect of Internal Control, Individual Morality and Ethical Value on Accounting Fraud Tendency (2020)PENGARUH FRAUD INDICATORS TERHADAP FRAUDULENT FINANCIAL STATEMENT: STUDI EMPIRIS PADA PERUSAHAAN YANG LISTED DI BURSA EFEK INDONESIA (BEI) TAHUN 2008-2013 (2015)ANALISIS FAKTOR-FAKTOR DALAM PERSPEKTIF FRAUD TRIANGLE SEBAGAI PREDIKTOR FRAUDULENT FINANCIAL REPORTING (2018)THE EFFECT OF FRAUD TRIANGLE IN DETECTING FINANCIAL STATEMENT FRAUD (2020)Detection of Financial Statement Fraud: In Review of Bystander Effect, Whistleblowing and Locus of Control (2021)
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References

  • 2003Does Big 6 Auditor Industry Expertise Constrain Earnings Management?840 cited
  • 2009Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise640 cited
  • 1999Fraudulent Financial Reporting: 1987-1997 An Analysis of U.S. Public Companies382 cited
  • 2004Auditor Industry Specialist Research Design224 cited
  • 2010Auditor quality and earnings management: Singaporean evidence183 cited
  • 2006Analisis Faktor-faktor yang Berpengaruh Terhadap Kecenderungan Kecurangan Akuntansi: Studi pada Perusahaan Publik dan Badan Usaha Milik Negara di Indonesia94 cited
  • 2012Auditor industry specialization, board governance, and earnings management82 cited
  • 2013Detection Fraud of Financial Statement with Fraud Triangle58 cited
  • 2013PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN MELALUI FAKTOR RISIKO TEKANAN DAN PELUANG (Studi Kasus pada Perusahaan yang Mendapat Sanksi dari Bapepam Periode 2002-2006)36 cited
  • 2018DAPATKAH TEORI FRAUD TRIANGLE MENJELASKAN KECURANGAN DALAM LAPORAN KEUANGAN?29 cited
  • 2013DETEKSI FINANCIAL STATEMENT FRAUD DENGAN ANALISIS FRAUD TRIANGLE PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI27 cited
  • 2011ROTASI DAN KUALITAS AUDIT: EVALUASI ATAS KEBIJAKAN MENTERI KEUANGAN KMK NO. 423/KMK.6/2002 TENTANG JASA AKUNTAN PUBLIK24 cited

Cited by

  • 2023Fraudulent Financial Statements Detection Using Fraud Triangle Analysis: Institutional Ownership as A Moderating Variable

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23 cited
  • 2021DETEKSI KECURANGAN LAPORAN KEUANGAN DENGAN ANALISIS FRAUD DIAMOND DI PERUSAHAAN MANUFAKTUR22 cited
  • 2017The Impact Of Auditor Quality, Financial Stability, And Financial Target For Fraudulent Financial Statement21 cited
  • 2019Evaluasi Keakuratan Model Beneish M-Score Sebagai Alat Deteksi Kecurangan Laporan Keuangan (Kasus Perusahaan Pada Otoritas Jasa Keuangan di Indonesia)12 cited