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2.978  Articles
1 of 299 pages  |  10  records  |  more records»
This paper examines academic dishonesty by business undergraduate students in the United Arab Emirates, using the lens of the fraud diamond theory, during the Covid-19 pandemic. The study used a survey of 305 students from the college of business in a maj... see more

This study aims to obtain an empirical evidence about detection of the financial statement fraud accordance with the fraud diamond theory perspective that developed by Wolfe and Hermanson (2004). Proxy of independent variable that is the fraud diamond the... see more

This article defines that Fraud Diamond Theory is a tool to detect acts of fraud that occur in the use of village funds in Guntur Regency, Demak Regency. Proxies used in Fraud Diamond Theory are transparency on the pressure variable, ineffective monitorin... see more

Kecurangan akademik masih menjadi masalah dalam dunia pendidikan. Dari hasil observasi awal terdapat 90% dari 165 Mahasiswa jurusan pendidikan ekonomi angkatan 2018-2020 , mengaku pernah berbuat curang dalam hal akademik. Perbuatan tersebut bisa terjadi k... see more

enelitian ini bertuiuan untuk mengidentifikasi kecurangan laporan keuangan padaperusahaan yang listed di Jakarta Islamic Index 70 dengan pendekatan Fraud DiamondTheory. Populasi penelitian adalah perusahaan pada Jakarta Islamic Index 70 pada tahun2018 den... see more

Kecurangan akademik merupakan salah satu permasalahan besar pada setiap institusi pendidikan. Penelitian ini bertujuan mengidentifikasi penyebab perilaku kecurangan akademik mahasiswa akuntansi di suatu perguruan tinggi negeri di Kota Magelang berdasarkan... see more

The purpose of this study is to describe the perceptions of village government officials regarding the factors driving diamond fraud based fraud. Diamond fraud theory explains the factors of someone committing fraud. The methodology of this research is qu... see more

As a Sharia-based financial intermediary, sharia commercial banks operate based on sharia principles (Islam), and procedures are based on the provisions of the Koran and Hadith. Financial statements in Islamic bank accounting are financial statements that... see more

Meningkatnya berbagai kasus skandal akuntansi di dunia menyebabkan berbagai pihak berspekulasi bahwa manajemen telah melakukan kecurangan pada laporan keuangan. Penilaian faktor risiko kecurangan banyak yang mengadopsi beberapa standar pengauditan mengena... see more

1 of 299 pages  |  10  records  |  more records»