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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Akuntansi dan Keuangan Jurnal Media Wahana Ekonomika I-Finance Journal JOIV : International Journal on Informatics Visualization International Journal of Artificial Intelligence Research Jurnal Ilmiah Matrik EKONOMIS : Journal of Economics and Business Prosiding Seminar Nasional Sains dan Teknologi Terapan Profita : Komunikasi Ilmiah dan Perpajakan Prosiding Semhavok MBIA Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Jurnal Ekonomi dan Manajemen Kajian Akuntansi Jurnal Ilmiah Edunomika (JIE) Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Penelitian Ekonomi Akuntansi (JENSI) Community Development Journal: Jurnal Pengabdian Masyarakat TIN: TERAPAN INFORMATIKA NUSANTARA International Journal of Finance Research Forum Bisnis dan Kewirausahaan Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi dan Keuangan (JAK) Jurnal Pengabdian kepada Masyarakat Bina Darma Jurnal Bina Bangsa Ekonomika Jurnal Ekonomika Dan Bisnis Journal of Comprehensive Science Jurnal Pengabdian Masyarakat Information Technology (JPM ITech) Jurnal Pengabdian Pancasila (JPP) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal E-Amal: Jurnal Pengabdian Kepada Masyarakat Edutik : Jurnal Pendidikan Teknologi Informasi dan Komunikasi
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Journal : I-Finance Journal

FRAUND DIAMOND DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN Poppy Indriani
I-Finance Journal Vol 3 No 2 (2017): I-FINANCE: a Research Journal on Islamic Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ifinance.v3i2.1690

Abstract

Effect of Diamond Fraud in Financial Statement Fraud detection. This study aimed to get empirical evidence regarding the effectiveness of diamond fraud in detecting fraudulent financial statements. Variables - variables of diamond fraud is financial stability is proxied by ACHANGE, external pressure proxied with leverage, financial targets are proxied by the ROA, nature of industry proxied by inventory, ineffective monitoring proxied by BDOUT, audit opinion and change of directors. Financial statement fraud detection in this study using the F-score models. The results of this study indicate that external pressure, financial targets, ineffective monitoring, audit opinion and change of directors does not have influence in detecting fraudulent financial statements. While the financial stability and nature of industry to have an influence in detecting fraudulent financial statements.