FRAUD INVESTIGATION ON FINANCIAL STATEMENT FRAUD FACTORS AND COMPARISON OF FRAUD TRIANGLE AND FRAUD ELEMENTS TRIANGLE ANALYSIS
Raden Anca Jagra Ardana, 14312415
MetadataShow full item record
This study has the purpose to acknowledge the comparation of fraud triangle and fraud element triangle in two different companies and identify the fraud investigator’s steps in respective companies in finding the fraud. The object of this study was the case of Olympus Corporation and Satyam Ltd. This study was conducted using qualitative method of research with content analysis technique in order to get precise and comprehensive results from various data sources. Data analysis technique was used throughout the document study. Cressey’s fraud triangle theory and fraud element triangle theory were used to identify the causal factors of the fraud and how the perpetrator did the fraud, concealing, and utilizing the cash used from the fraud. The result of this study was there were major differences in causal factors and the way Olympus Corporation and Satyam Ltd did the fraud in the case study. The researcher analyzed fraud investigator’s steps to establishing predication, finding evidence, and analyzing the evidence from each company’s fraud investigator. Last, the researcher presented recommendation for both companies to prevent other companies to repeat the case, and both fraud investigators in order to improve further investigations.
- Akuntansi 
Showing items related by title, author, creator and subject.
Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud (Studi Empiris pada Perusahaan LQ-45 yang Terdaftar di Bursa Efek Indonesia Tahun 2010 - 2014) Yesiariani, Merissa (UII, 2016)Kecurangan laporan keuangan adalah jenis kecurangan yang memiliki dampak kecurangan yang paling merugikan diantara jenis kecurangan lainnya. Dalam kecurangan yang terjadi terdapat empat faktor dominan yang melatarbelakangi, ...
Analisis Fraud Diamond dan Ukuran Perusahaan dalam Mendeteksi Kecurangan Laporan Keuangan (Financial Statement Fraud) Amar Fuadin, 13312378 (Universitas Islam Indonesia, 2017-03-22)This study aimed to analyze the effect of Fraud Diamond and Company Size to Financial Statement Fraud. Fraud Diamond in this study include pressure, opportunities, Rationalization and Capabilities. Pressure is proxied ...
Analysis Factors That Influence Financial Statement Fraud In The Perspective Of Fraud Diamond (A Case Study in LQ-45 Companies Year 2011-2015) Fuadhillah Kirana Putri, 13312020 (Universitas Islam Indonesia, 2017-04-12)This research aims to examine the factors that influence financial statement fraud in the perspective of Fraud Diamond. This research analyzes the influence of external pressure as the proxy of pressure variable, nature ...