This study aims to analyze the determinants of risk factors for financial reporting fraud, which are proxied based on targets, ineffective monitoring, director turnover, and auditor turnover moderated by corporate governance mechanisms. Sample selection using purposive sampling method. The total population in this was 46. sample 81 banking companies listed IDX 2019-2021 period. tested hypothesi...

This research aims to determine the preventive measures of accounting fraud in managing village funds Melati II Village, Perbaungan District. The method used this uses qualitative methods. subjects study were all officials District, while object studied was prevention funds. results indicate that there are several prevent namely (1) a good internal control system including honesty work can frau...

Business is reliant on Information Technology to process and share financial data. Proprietary formats often hinder the sharing of financial data as stakeholders can not uniformly read or access the data. As a result, XBRL (The eXtensible Business Reporting Language) was developed to address the information sharing issue, and is rapidly becoming the standard format for financial data. XBRL does...

This research aims to describe the implementation of control in village financial system (Indonesia: Sistim Keuangan Desa / Siskeudes) order maintain integrity data funds, outright monitoring againsts threat fraud, both a form conventional and also cybercrime. The technique used this is descriptive qualitative methods are primary obtained from direct interviews with key person informants second...

Fraudulent financial reporting is defined as fraud committed by the management of a company providing false picture statements, which, course, harms investors and other related parties. This research aims to analyze effect using pentagon theory. The Pentagon theory measured targets, stability, external pressure, institutional ownership, ineffective monitoring, changes in KAP, directors, number ...

The study aims to examine elements of the pentagon's fraud theory that can influence occurrence fraudulent financial reporting. pressure variable is proxied by targets; opportunity ineffectiveness supervision; rationalization with auditor turnover; competency change board directors, and arrogance frequency appearance CEO image. population used in this manufacturing companies consumer goods sub-...

We examine the stock price reaction to announcements that firms are alleged to be doing fraudulent financial reporting or manipulating earnings, using a sample of firms cited by the Securities Exchange Commission (SEC) in its Accounting and Auditing Enforcement Releases (AAERs) during the time period 1985-2005. We find a total 14% drop in stock price over a three day window surrounding the anno...