Fraudulent financial statements are intentional or omission by the company. The occurrence of fraudulent financial statements in addition to causing internal conflicts within a company will also harm external parties in decision making. This …
The study aims to test whether the five elements of the Fraud Pentagon are useful in detecting fraud in financial reports. These five elements require proxy variables for analysis and cannot be directly measured. Pressure is …
This study aimed to analyze the influence of the five elements in fraud pentagon theory to detect an indication of fraudulent financial reporting. Fraud pentagon consists of pressure which is proxied by financial stability, financial target, and…
This research is motivated by increasing acts of fraud. This study aims to determine
and analyze the effect of internal control and moral sensitivity on fraud prevention.
This research is a quantitative research with a case study approach. This…
This research is motivated by an increase in fraud cases in companies. This study
aims to determine and analyze the influence of good corporate governance and
individual morality on fraud prevention. The research method used in this research
is…
An interesting phenomenon to observe in the world of education today is the discovery of fraudulent practices called academic fraud. This study aims to analyze the effect of fraud in the academic process on student …
This study will examine the relationship between the impact of service failure and service recovery on customer satisfaction and loyalty. The research objective was to determine the effect of service failure can be up to customer loyalty. The object…
Physical changes that occur in students from the first year they enter college until they have spent some
time studying often occur. Changes in BMI tend to increase from thin to normal, normal to overweight, and
even overweight to obese. Nilsen's…
Physical changes that occur in students from the first year they enter college until they have spent some
time studying often occur. Changes in BMI tend to increase from thin to normal, normal to overweight,
and even overweight to obese.…
FRK is an R software package for spatial/spatio-temporal modeling and prediction
with large datasets. It facilitates optimal spatial prediction (kriging) on the most commonly used manifolds (in Euclidean space and on the surface of the sphere), for…