Browsing Department of Accounting by Subject "financial statement fraud, diamond fraud, fraud score methods"
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KECENDERUNGAN KECURANGAN LAPORAN KEUANGAN DENGAN ANALISIS DIAMOND FRAUD PADA PERUSAHAAN PERBANKAN YANG LISTING DI BEI (Tahun 2013 – 2015)
(FE UMY, 2016-12-17)This study aimed to analyze the factors affecting financial fraud using diamond fraud model. The proxy that used in this study is pressure by managerial ownership (OSHIP) and financial target(ROA, the opportunity by proxy ...