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38.956  Articles
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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

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

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 geometry optimization of the nitrogen-doped diamond has been carried out by the density functional theory (DFT) calculations. We model the defective diamond of substitutional and interstitial nitrogen atoms by using a simple-cubic supercell. Atoms in ... see more

In this paper, we discuss the elements of fraud diamond theory against indications of earnings management in Indonesia's financing firms for the year 2014 to 2018. The independent variables are financial stability, institutional ownership, audit quality, ... see more

This article provides an overview of the condition of  the  competitiveness of Islamic banking performance in Indonesia and Pakistan using the porter's diamond theory descriptive analysis method, namely (i) resource variables with indicators of ... see more

This study aims to obtain empirical evidence of fraud diamond theory. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2017 period. The sample determination method used is nonprobability samp... see more

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