Analisis Pengaruh Fraud Triangle Terhadap Kecurangan Akademik (Academic Fraud ) Mahasiswa Akuntansi Universitas Udayana
نویسندگان
چکیده
منابع مشابه
An Analysis of the Fraud Triangle
The concept of a “Fraud Triangle” is introduced to the professional literature in SAS No. 99, Consideration of Fraud in a Financial Statement Audit. The Fraud Triangle consists of three conditions generally present when fraud occurs: Incentive/Pressure, Opportunity, and Attitude/ Rationalizations. Input from forensic experts, academics and others consistently show that evaluation of information...
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ژورنال
عنوان ژورنال: E-Jurnal Akuntansi
سال: 2020
ISSN: 2302-8556
DOI: 10.24843/eja.2020.v30.i02.p07