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2014\u061b Munteanu et al., 2024\u061b Kurniawati, 2021).<\/p>\n<p>\u0628\u0639\u0636 \u0627\u0644\u0646\u062a\u0627\u0626\u062c<\/p>\n<ul>\n<li>\u064a\u0642\u0644\u0644 \u0627\u0644\u062a\u0641\u0633\u064a\u0631 \u0627\u0644\u0645\u0628\u0643\u0631 \u0644\u0644\u0639\u0644\u0627\u0645\u0627\u062a \u0627\u0644\u062d\u0645\u0631\u0627\u0621 \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631 \u0645\u0646 \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0645\u062f\u0629 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 (\u0633\u062a\u0627\u0645\u0644\u0631 \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2014\u061b \u0645\u0648\u0646\u062a\u064a\u0627\u0646\u0648 \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2024\u061b \u0643\u0648\u0631\u0646\u064a\u0627\u0648\u0627\u062a\u064a\u060c 2021).<\/li>\n<li>\u062a\u0643\u062a\u0634\u0641 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062d\u0633\u0627\u0633\u0629 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\u0627\u0644\u0623\u062d\u0645\u0631 \u0648\u0627\u0644\u0634\u0643 \u0627\u0644\u0645\u0647\u0646\u064a \u0628\u0634\u0643\u0644 \u0645\u0644\u062d\u0648\u0638 (\u0633\u064a\u0631\u064a\u0646\u062c\u0648\u0631\u0648\u0646\u062c\u0648 \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2025\u061b \u0648\u0631\u0627\u0645\u0627\u062f\u0627\u0646\u064a \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2025).<\/li>\n<\/ul>\n<p>\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0644\u064a\u0633\u062a \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0648\u062d\u064a\u062f\u0629 \u0644\u0644\u062a\u0623\u062e\u064a\u0631:<\/p>\n<ul>\n<li>\u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629,<\/li>\n<li>\u0641\u0642\u062f\u0627\u0646 \u062b\u0642\u0629 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646,<\/li>\n<li>\u0648\u0644\u0647 \u0639\u0648\u0627\u0642\u0628 \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u0645\u062f \u0648\u0644\u0627 \u0631\u062c\u0639\u0629 \u0641\u064a\u0647\u0627 \u0645\u062b\u0644 \u0627\u0646\u0641\u0635\u0627\u0644 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u0645\u0648\u0647\u0648\u0628\u064a\u0646 \u0639\u0646 \u0627\u0644\u0645\u0646\u0638\u0645\u0629 (\u0634\u0631\u064a\u0645\u0627\u0644\u064a\u060c 2025\u061b \u0633\u062a\u0627\u0645\u0644\u0631 \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2014\u061b \u062a\u0627\u0646\u0627\u0643\u0627 \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2025\u061b \u0643\u0648\u0631\u0646\u0647\u0648\u0641 \u0648\u0628\u0644\u064a\u0633\u064a\u0633\u060c 2000).<\/li>\n<\/ul>\n<hr>\n<p><strong>\u0631\u0633\u0627\u0644\u0629 \u0648\u0627\u0636\u062d\u0629 \u0644\u0644\u0642\u0627\u062f\u0629 \u0627\u062c\u0639\u0644\u0648\u0627 \u0645\u0646 \u0645\u0628\u062f\u0623 \u201d\u0644\u0627 \u064a\u062d\u062f\u062b \u0633\u0648\u0621 \u0627\u0644\u0633\u0644\u0648\u0643 \u0628\u064a\u0646 \u0639\u0634\u064a\u0629 \u0648\u0636\u062d\u0627\u0647\u0627\u201d \u0645\u0628\u062f\u0623\u064b \u0645\u0624\u0633\u0633\u064a\u0627\u064b<\/strong><\/p>\n<p>\u062a\u0634\u064a\u0631 \u0627\u0644\u0623\u0628\u062d\u0627\u062b \u0625\u0644\u0649 \u0623\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a <strong>\u0627\u0644\u062a\u064a \u062a\u062f\u0631\u0643<\/strong> \u0623\u0647\u0645\u064a\u0629 \u00ab\u0627\u0644\u0639\u0644\u0627\u0645\u0627\u062a \u0627\u0644\u062a\u062d\u0630\u064a\u0631\u064a\u0629\u00bb \u0648\u0644\u0643\u0646\u0647\u0627 <strong>\u0644\u0627 \u062a\u0631\u0628\u0637\u0647\u0627 \u0628\u0646\u0638\u0627\u0645 \u0647\u064a\u0643\u0644\u064a<\/strong> \u0644\u0627 \u062a\u0632\u0627\u0644 \u062a\u0634\u0643\u0644 \u0627\u0644\u0623\u063a\u0644\u0628\u064a\u0629 (Gullkvist &#038; Jokipii\u060c 2013\u061b Koornhof &#038; Plessis\u060c 2000).<\/p>\n<p>\u0625\u0637\u0627\u0631 \u0639\u0645\u0644 \u0639\u0645\u0644\u064a \u0644\u0644\u0642\u0627\u062f\u0629:<\/p>\n<ul>\n<li>\u0636\u0639 \u0627\u0644\u0639\u0644\u0627\u0645\u0627\u062a \u0627\u0644\u062d\u0645\u0631\u0627\u0621 \u0644\u064a\u0633 \u0639\u0644\u0649 \u0623\u0646\u0647\u0627 \u201d\u0634\u0643\u0648\u0643 \u0645\u0628\u0627\u0644\u063a \u0641\u064a\u0647\u0627\u201d \u0648\u0644\u0643\u0646 \u0639\u0644\u0649 \u0623\u0646\u0647\u0627 <strong>\u0646\u0638\u0627\u0645 \u0645\u0646\u0627\u0639\u0629 \u062a\u0646\u0638\u064a\u0645\u064a<\/strong>.<\/li>\n<li>\u0648\u0636\u0639 \u0642\u0648\u0627\u0626\u0645 \u0648\u0639\u062a\u0628\u0627\u062a \u0648\u0628\u0631\u0648\u062a\u0648\u0643\u0648\u0644\u0627\u062a \u0639\u0645\u0644 \u0648\u0627\u0636\u062d\u0629 \u0644\u0644\u0639\u0644\u0627\u0645\u0627\u062a \u0627\u0644\u062d\u0645\u0631\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0648\u0627\u0644\u0633\u0644\u0648\u0643\u064a\u0629 (Caesaria et al., 2025\u061b Padgett, 2015\u061b Elsayed, 2017\u061b Munteanu et al., 2024).<\/li>\n<li>\u062f\u0639\u0645 \u0641\u0631\u0642 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u0641\u0631\u0642 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0648\u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0645\u0646\u062a\u0638\u0645 \u0639\u0644\u0649 \u0627\u0644\u062a\u0648\u0639\u064a\u0629 \u0628\u0627\u0644\u0625\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u062d\u0645\u0631\u0627\u0621 \u0648\u0627\u0644\u0634\u0643 \u0627\u0644\u0645\u0647\u0646\u064a \u0648\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0625\u0646\u0630\u0627\u0631 \u0627\u0644\u0645\u0628\u0643\u0631 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a (\u0633\u064a\u0631\u064a\u0646\u062c\u0648\u0631\u0648\u0646\u062c\u0648 \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2025\u061b \u0631\u0627\u0645\u0627\u062f\u0627\u0646\u064a \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2025\u061b \u0645\u0648\u0634\u064a \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2025).<\/li>\n<li>\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 <strong>\u0644\u0644\u0625\u0646\u0630\u0627\u0631 \u0627\u0644\u0645\u0628\u0643\u0631 \u0627\u0644\u0641\u0648\u0631\u064a\u060c<\/strong> \u0648\u0644\u064a\u0633 \u201d\u0644\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u062c\u0646\u0627\u0626\u064a \u0628\u0639\u062f \u0630\u0644\u0643\u201d (\u0631\u0648\u064a \u0648\u0628\u060c 2024\u061b \u0634\u0631\u064a\u0645\u0627\u0644\u064a\u060c 2025\u061b \u062a\u0631\u064a\u0641\u064a\u062f\u064a \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2024).<\/li>\n<\/ul>\n<hr>\n<p><strong>\u0643\u0644\u0645\u0629 \u0623\u062e\u064a\u0631\u0629: \u0627\u0644\u0625\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0635\u0627\u0645\u062a\u0629 \u0644\u0627 \u062a\u0643\u0648\u0646 \u0635\u0627\u0645\u062a\u0629 \u0623\u0628\u062f\u0627\u064b<\/strong><\/p>\n<p>\u0627\u0644\u0623\u0639\u0644\u0627\u0645 \u0627\u0644\u062d\u0645\u0631\u0627\u0621 \u0644\u0627 \u201d\u062a\u0638\u0647\u0631 \u0645\u0646 \u0627\u0644\u0639\u062f\u0645\u201d;<\/p>\n<ul>\n<li>\u062a\u0647\u0645\u0633 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0623\u0648\u0644\u0627\u064b,<\/li>\n<li>\u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0645\u0641\u0631\u062f\u0629,<\/li>\n<li>\u0627\u0644\u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0627\u0644\u0633\u0644\u0648\u0643\u064a\u0629,<\/li>\n<li>\u062b\u0645 \u0641\u064a \u064a\u0648\u0645 \u0645\u0646 \u0627\u0644\u0623\u064a\u0627\u0645 \u0623\u0635\u0628\u062d \u0639\u0646\u0648\u0627\u0646\u0627\u064b \u0631\u0626\u064a\u0633\u064a\u0627\u064b.<\/li>\n<\/ul>\n<p>\u201d\u0644\u0627 \u062a\u0648\u062c\u062f \u0625\u0633\u0627\u0621\u0629 \u062a\u0623\u062a\u064a \u0645\u0646 \u0627\u0644\u0639\u062f\u0645.\u201d<\/p>\n<p><strong>\u0627\u0644\u0633\u0624\u0627\u0644 \u0647\u0648<\/strong> <strong>\u0647\u0644 \u0645\u0624\u0633\u0633\u062a\u0643 \u0645\u0633\u062a\u0639\u062f\u0629 \u0644\u0633\u0645\u0627\u0639 \u062a\u0644\u0643 \u0627\u0644\u0625\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0628\u0637\u064a\u0626\u0629 \u0648\u0627\u0644\u0647\u0627\u062f\u0626\u0629\u061f \u0623\u0645 \u0623\u0646\u0647\u0627 \u062a\u062e\u062a\u0627\u0631 \u0639\u062f\u0645 \u0633\u0645\u0627\u0639\u0647\u0627\u061f<\/strong><\/p>\n<p><strong><br \/>\n\u062f\u0648\u0631 \u0627\u0644\u0625\u0646\u0630\u0627\u0631 \u0627\u0644\u0645\u0628\u0643\u0631 \u0648\u0627\u0644\u0625\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u062d\u0645\u0631\u0627\u0621 (\u0645\u0644\u062e\u0635)<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th>\u0627\u0644\u0645\u0648\u0636\u0648\u0639<\/th>\n<th>\u0627\u0644\u0623\u062b\u0631 \/ \u0627\u0644\u0646\u062a\u0627\u0626\u062c<\/th>\n<th>\u0627\u0644\u0645\u0635\u0627\u062f\u0631<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u0627\u0644\u0625\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u062d\u0645\u0631\u0627\u0621 \u0648\u0627\u0644\u0627\u0643\u062a\u0634\u0627\u0641 \u0627\u0644\u0645\u0628\u0643\u0631<\/td>\n<td>\u064a\u0642\u0644\u0644 \u0627\u0644\u0627\u0643\u062a\u0634\u0627\u0641 \u0627\u0644\u0645\u0628\u0643\u0631 \u0645\u0646 \u062d\u062c\u0645 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0648\u0645\u062f\u062a\u0647<\/td>\n<td>(\u0633\u064a\u0632\u0627\u0631\u064a\u0627 \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2025\u061b \u0633\u062a\u0627\u0645\u0644\u0631 \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2014\u061b \u0645\u0648\u0646\u062a\u064a\u0627\u0646\u0648 \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2024\u061b \u0643\u0648\u0631\u0646\u064a\u0627\u0648\u0627\u062a\u064a\u060c 2021)<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u0625\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0633\u0644\u0648\u0643\u064a\u0629 \u0648\u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629<\/td>\n<td>\u0645\u0633\u0627\u0647\u0645\u0629 \u0642\u0648\u064a\u0629 \u0648\u0630\u0627\u062a \u0645\u063a\u0632\u0649 \u0641\u064a \u0627\u0644\u0643\u0634\u0641 \u0639\u0646 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644<\/td>\n<td>(\u0628\u0627\u062f\u062c\u064a\u062a\u060c 2015\u061b \u0633\u0627\u0646\u062f\u0648\u060c 2020\u061b \u0645\u0648\u0634\u064a \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2025)<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u062a\u0648\u0639\u064a\u0629 \u0648\u0627\u0644\u062a\u062b\u0642\u064a\u0641<\/td>\n<td>\u0627\u0644\u0641\u0631\u0642 \u0627\u0644\u0645\u062f\u0631\u0628\u0629 \u0627\u0644\u062a\u064a \u062a\u0633\u062a\u062e\u062f\u0645 \u0627\u0644\u0623\u0639\u0644\u0627\u0645 \u0627\u0644\u062d\u0645\u0631\u0627\u0621 \u062a\u0643\u0634\u0641 \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644<\/td>\n<td>(Siringorongo \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2025\u061b Ramadhany \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2025\u061b Koornhof &#038; Plessis\u060c 2000)<\/td>\n<\/tr>\n<tr>\n<td>\u0646\u0638\u0627\u0645 \u0627\u0644\u0625\u0646\u0630\u0627\u0631 \u0627\u0644\u0645\u0628\u0643\u0631 \u0627\u0644\u0645\u062f\u0639\u0648\u0645 \u0628\u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627<\/td>\n<td>\u062f\u0631\u062c\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u062d\u0642\u064a\u0642\u064a \u0648\u0627\u0644\u062a\u062f\u062e\u0644 \u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0642\u064a<\/td>\n<td>(\u0631\u0648\u064a \u0648\u0628\u060c 2024\u061b \u0634\u0631\u064a\u0645\u0627\u0644\u064a\u060c 2025\u061b \u062a\u0631\u064a\u0641\u064a\u062f\u064a \u0648\u0622\u062e\u0631\u0648\u0646\u060c 2024)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u0627\u0644\u0634\u0643\u0644 1:<\/strong> \u0627\u0644\u0623\u062f\u0648\u0627\u0631 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0624\u062f\u064a\u0647\u0627 \u0627\u0644\u0625\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u062d\u0645\u0631\u0627\u0621 \u0641\u064a \u0627\u0644\u0643\u0634\u0641 \u0627\u0644\u0645\u0628\u0643\u0631<\/p>\n<p><strong>\u0627\u0644\u0645\u0631\u0627\u062c\u0639<\/strong><\/p>\n<p>Roy, N., &#038; P., S. (2024). \u0627\u0644\u0627\u0633\u062a\u062c\u0627\u0628\u0629 \u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0642\u064a\u0629 \u0644\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a: \u0625\u0637\u0627\u0631 \u0639\u0645\u0644 \u0634\u0627\u0645\u0644 \u0645\u0646 \u0627\u0644\u0627\u0643\u062a\u0634\u0627\u0641 \u0625\u0644\u0649 \u0627\u0644\u062a\u062e\u0641\u064a\u0641 \u0645\u0646 \u062d\u062f\u0629 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0641\u064a \u0627\u0644\u0628\u0646\u0648\u0643. <em>\u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0631\u0642\u0645\u064a\u0629 \u0648\u0627\u0644\u062a\u0646\u0638\u064a\u0645 \u0648\u0627\u0644\u062d\u0648\u0643\u0645\u0629<\/em> <a href=\"https:\/\/doi.org\/10.1108\/dprg-02-2024-0029\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0631\u0642\u0645\u064a\u0629. https:\/\/doi.org\/10.1108\/dprg-02-2024-0029.<\/a> <\/p>\n<p>Utami, W., Nugroho, L., Mappanyuki, R., &#038; Yelvionita, V. (2020). \u0645\u062d\u062f\u062f\u0627\u062a \u0627\u0644\u0625\u0646\u0630\u0627\u0631 \u0627\u0644\u0645\u0628\u0643\u0631 \u0628\u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0641\u064a \u0627\u0644\u0635\u0646\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629. <em>Asian Economic and Financial Review.<\/em> <a href=\"https:\/\/doi.org\/10.18488\/journal.aefr.2020.106.604.627\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.18488\/journal.aefr.2020.106.604.627<\/a> <\/p>\n<p>Caesaria, S., Murti, G., &#038; Mayasha, E. (2025). red flags dalam mendeteksi kecurangan: ANALISISISIS FAKTOR PEMICU FRAUD PADA LAPORAN KEUANGAN. <em>Jurnal Riset Riset Akuntansi Politala.<\/em> <a href=\"https:\/\/doi.org\/10.34128\/jra.v8i1.448\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.34128\/jra.v8i1.448<\/a> <\/p>\n<p>\u0634\u0631\u064a\u0645\u0627\u0644\u064a\u060c \u0623. (2025). \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0627\u0644\u0645\u0635\u0631\u0641\u064a \u0648\u062a\u0623\u062b\u064a\u0631\u0647\u0627: \u062a\u0633\u062e\u064a\u0631 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0644\u0644\u0643\u0634\u0641 \u0627\u0644\u0645\u0628\u0643\u0631. <em>\u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0628\u062d\u0648\u062b \u0627\u0644\u0645\u062a\u0642\u062f\u0645\u0629 \u0641\u064a \u0627\u0644\u0639\u0644\u0648\u0645 \u0648\u0627\u0644\u0627\u062a\u0635\u0627\u0644\u0627\u062a \u0648\u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627.<\/em> <a href=\"https:\/\/doi.org\/10.48175\/ijarsct-23159\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.48175\/ijarsct-23159<\/a> <\/p>\n<p>Siringorongo, M., Hasugian, C., Simanjuntak, S., Lumbangaol, M., &#038; Simanjuntak, M. (2025). \u0642\u062f\u0631\u0629 \u0627\u0644\u0645\u062f\u0642\u0642 \u0639\u0644\u0649 \u0641\u0639\u0627\u0644\u064a\u0629 \u0627\u0644\u0623\u0639\u0644\u0627\u0645 \u0627\u0644\u062d\u0645\u0631\u0627\u0621 \u0641\u064a \u0627\u0643\u062a\u0634\u0627\u0641 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644. <em>Jurnal Ilmiah Manajemen Kesatuan.<\/em> <a href=\"https:\/\/doi.org\/10.37641\/jimkes.v13i3.3301\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.37641\/jimkes.v13i3.3301<\/a> <\/p>\n<p>Stamler, R., Marschdorf, H., &#038; Possamai, M. (2014). \u0645\u0646\u0639 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0648\u0627\u0643\u062a\u0634\u0627\u0641\u0647: \u0639\u0644\u0627\u0645\u0627\u062a \u0627\u0644\u062a\u062d\u0630\u064a\u0631 \u0648\u0646\u0638\u0627\u0645 \u0627\u0644\u0639\u0644\u0645 \u0627\u0644\u0623\u062d\u0645\u0631.  **.  <a href=\"https:\/\/doi.org\/10.1201\/b16665\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1201\/b16665<\/a><\/p>\n<p>Putri, M., &#038; Alam, I. (2025). PENGARUH KUALITAS PELAYANANAN KEPADA KEUNGGULAN BERSAING MELALUI KEPUASAN PELAYANAN SEBAGAI VARIABEL INTERVENING DI JUICECOVERY LAMPUNG. <em>Jurnal Riset Akuntansi Politala.<\/em> <a href=\"https:\/\/doi.org\/10.34128\/jra.v8i1.459\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.34128\/jra.v8i1.459<\/a> <\/p>\n<p>Grabosky, P., &#038; Duffield, G. (2001). Red Flags of Fraud. <em>Trends and issues in crime and criminal justice<\/em>, 1. <a href=\"https:\/\/doi.org\/10.1002\/9781118386064.ch3\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1002\/9781118386064.ch3<\/a> <\/p>\n<p>Trivedi, S., Krishnakumar, D., &#038; Bajaj, R. (2024). \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0641\u064a \u0627\u0644\u0642\u0631\u0648\u0636 \u0641\u064a \u0627\u0644\u0635\u0646\u0627\u0639\u0629 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0627\u0644\u0647\u0646\u062f\u064a\u0629: \u0646\u0647\u062c \u062c\u062f\u064a\u062f \u0644\u0645\u0646\u0639 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629 (NLP). <em>Asia-Pacific Financial Markets<\/em>, 32, 773 &#8211; 799. <a href=\"https:\/\/doi.org\/10.1007\/s10690-024-09470-x\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1007\/s10690-024-09470-x<\/a> <\/p>\n<p>Gullkvist, B., &#038; Jokipii, A. (2013). \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0645\u062a\u0635\u0648\u0631\u0629 \u0644\u0644\u0623\u0639\u0644\u0627\u0645 \u0627\u0644\u062d\u0645\u0631\u0627\u0621 \u0639\u0628\u0631 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644. <em>Critical Perspectives on Accounting<\/em>, 24, 44-61. <a href=\"https:\/\/doi.org\/10.1016\/j.cpa.2012.01.004\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1016\/j.cpa.2012.01.004<\/a> <\/p>\n<p>\u0628\u0627\u062f\u062c\u064a\u062a\u060c \u0633. (2015). \u0627\u0644\u0639\u0644\u0627\u0645\u0627\u062a \u0627\u0644\u062a\u062d\u0630\u064a\u0631\u064a\u0629 \u0627\u0644\u0633\u0644\u0648\u0643\u064a\u0629 \u0623\u0648 \u0627\u0644\u0623\u0639\u0644\u0627\u0645 \u0627\u0644\u062d\u0645\u0631\u0627\u0621.  **\u060c 71-84. <a href=\"https:\/\/doi.org\/10.1002\/9781118929773.ch9\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1002\/9781118929773.ch9<\/a><\/p>\n<p>\u0627\u0644\u0633\u064a\u062f\u060c \u0623. (2017). \u0645\u0624\u0634\u0631\u0627\u062a \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0641\u064a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (\u0627\u0644\u0623\u0639\u0644\u0627\u0645 \u0627\u0644\u062d\u0645\u0631\u0627\u0621). <em>\u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a.<\/em> <a href=\"https:\/\/doi.org\/10.2139\/ssrn.3074187\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.2139\/ssrn.3074187<\/a> <\/p>\n<p>Ramadhany, A., Erlina*, E., Sadalia, I., &#038; Fachrudin, K. (2025). \u062a\u0639\u0632\u064a\u0632 \u0623\u062f\u0627\u0621 \u0643\u0634\u0641 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644: \u0627\u0644\u062a\u0641\u0627\u0639\u0644 \u0628\u064a\u0646 \u0627\u0644\u0648\u0639\u064a \u0628\u0627\u0644\u0639\u0644\u0645 \u0627\u0644\u0623\u062d\u0645\u0631 \u0648\u0627\u0644\u0641\u0639\u0627\u0644\u064a\u0629 \u0627\u0644\u0630\u0627\u062a\u064a\u0629 \u0648\u0627\u0644\u0634\u0643 \u0627\u0644\u0645\u0647\u0646\u064a. <em>\u0645\u062c\u0644\u0629 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/em> <a href=\"https:\/\/doi.org\/10.3390\/jrfm18060301\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.3390\/jrfm18060301<\/a> <\/p>\n<p>Munteanu, V., Zuca, M., Horaicu, A., Florea, L., Poenaru, C., &#038; Anghel, G. (2024). \u062a\u062f\u0642\u064a\u0642 \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u0623\u0639\u0644\u0627\u0645 \u0627\u0644\u062d\u0645\u0631\u0627\u0621. <em>\u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u064a\u0629.<\/em> <a href=\"https:\/\/doi.org\/10.3390\/app14020757\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.3390\/app14020757<\/a> <\/p>\n<p>Tannaka, J., Stevanie, E., &#038; Olivia, O. (2025). Penerapan Red Flags Analysis dalam Mendeteksi Potensi Financial Statement Fraud di Pasar Modal Indonesia. <em>Maslahah : Jurnal Manajemen dan Ekonomi Syariah.<\/em> <a href=\"https:\/\/doi.org\/10.59059\/maslahah.v3i3.2369\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.59059\/maslahah.v3i3.2369<\/a> <\/p>\n<p>Sandhu, N. (2020). \u0627\u0644\u0623\u0639\u0644\u0627\u0645 \u0627\u0644\u062d\u0645\u0631\u0627\u0621 \u0627\u0644\u0633\u0644\u0648\u0643\u064a\u0629 \u0644\u0644\u0627\u062d\u062a\u064a\u0627\u0644: \u062a\u0642\u064a\u064a\u0645 \u0644\u0627\u062d\u0642 \u0644\u0644\u0623\u0646\u0648\u0627\u0639 \u0648\u0627\u0644\u062a\u0631\u062f\u062f\u0627\u062a. <em>Global Business Review\u060c<\/em> 21, 507 &#8211; 525. <a href=\"https:\/\/doi.org\/10.1177\/0972150919850410\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.1177\/0972150919850410<\/a> <\/p>\n<p>\u0643\u0648\u0631\u0646\u064a\u0627\u0648\u0627\u062a\u064a\u060c \u0623. (2021). \u0627\u0644\u0623\u0639\u0644\u0627\u0645 \u0627\u0644\u062d\u0645\u0631\u0627\u0621 \u0644\u0644\u0643\u0634\u0641 \u0639\u0646 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0645\u0635\u0631\u0641\u064a \u0627\u0644\u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a. <em>\u0648\u0642\u0627\u0626\u0639 \u0627\u0644\u0645\u0624\u062a\u0645\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0627\u0644\u062b\u0627\u0646\u064a \u062d\u0648\u0644 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 (ICONBMT 2020).<\/em> <a href=\"https:\/\/doi.org\/10.2991\/aebmr.k.210510.049\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.2991\/aebmr.k.210510.049<\/a> <\/p>\n<p>(2025). \u0641\u062d\u0635 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0641\u064a \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u062f\u0639\u0648\u0645\u0629 \u0645\u0646 \u0627\u0644\u062d\u0643\u0648\u0645\u0629: \u062a\u062d\u0644\u064a\u0644 \u062a\u062c\u0631\u064a\u0628\u064a \u0644\u0644\u0639\u0644\u0627\u0645\u0627\u062a \u0627\u0644\u062d\u0645\u0631\u0627\u0621 \u0648\u0627\u0644\u0643\u0634\u0641 \u0648\u0627\u0644\u0648\u0642\u0627\u064a\u0629. <em>European Economic Letters.<\/em> <a href=\"https:\/\/doi.org\/10.52783\/eel.v15i3.3732\" target=\"_blank\" rel=\"noopener\">https:\/\/doi.org\/10.52783\/eel.v15i3.3732<\/a><\/p>\n<p>Koornhof, C., &#038; Plessis, D. (2000). \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0627\u0644\u0623\u062d\u0645\u0631 \u0643\u0645\u0624\u0634\u0631 \u0644\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0641\u064a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629: \u0645\u0646\u0638\u0648\u0631 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0648\u0627\u0644\u0645\u0642\u0631\u0636\u064a\u0646. <em>Meditari Accountancy Research<\/em>, 8, 69-93 <a href=\"https:\/\/doi.org\/10.1108\/10222529200000005\" target=\"_blank\" rel=\"noopener\">. https:\/\/doi.org\/10.1108\/10222529200000005.<\/a> <\/p>\n<p>Moshi, J., Machimu, G., &#038; Mataba, L. (2025). \u0627\u0644\u0643\u0634\u0641 \u0639\u0646 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0641\u064a \u0627\u0644\u062c\u0645\u0639\u064a\u0627\u062a \u0627\u0644\u062a\u0639\u0627\u0648\u0646\u064a\u0629 \u0644\u0644\u0627\u062f\u062e\u0627\u0631 \u0648\u0627\u0644\u0627\u0626\u062a\u0645\u0627\u0646 \u0641\u064a \u062a\u0646\u0632\u0627\u0646\u064a\u0627: \u0647\u0644 \u0627\u0644\u0623\u0639\u0644\u0627\u0645 \u0627\u0644\u062d\u0645\u0631\u0627\u0621 \u0645\u0647\u0645\u0629\u061f <em>International Journal of Community and Cooperative Studies<\/em> <a href=\"https:\/\/doi.org\/10.37745\/ijccs.2014\/vol13n13245\" target=\"_blank\" rel=\"noopener\">. https:\/\/doi.org\/10.37745\/ijccs.2014\/vol13n13245.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00ab\u0644\u0627 \u064a\u062d\u062f\u062b \u0623\u064a \u0625\u0633\u0627\u0621\u0629 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0628\u064a\u0646 \u0639\u0634\u064a\u0629 \u0648\u0636\u062d\u0627\u0647\u0627\u00bb: \u062a\u0631\u0641\u0631\u0641 \u0627\u0644\u0623\u0639\u0644\u0627\u0645 \u0627\u0644\u062d\u0645\u0631\u0627\u0621\u060c \u0644\u0643\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u062a\u062a\u062c\u0627\u0647\u0644\u0647\u0627. \u0644\u0642\u062f \u0623\u0635\u0628\u062d \u0627\u0644\u0623\u0645\u0631 \u0628\u0645\u062b\u0627\u0628\u0629 \u062b\u0642\u0628 \u0623\u0633\u0648\u062f \u064a\u0639\u0631\u0641\u0647 \u0627\u0644\u062c\u0645\u064a\u0639 \u0648\u064a\u0631\u0648\u0646\u0647\u060c \u0644\u0643\u0646 \u0644\u0627 \u0623\u062d\u062f \u064a\u0633\u062a\u0646\u0643\u0631\u0647\u060c \u0625\u0644\u0649 \u0623\u0646 \u064a\u062a\u062d\u0648\u0644 \u0625\u0644\u0649 \u0641\u0636\u064a\u062d\u0629. \u062b\u0645 \u064a\u0642\u0648\u0644 \u0627\u0644\u062c\u0645\u064a\u0639: \u0643\u064a\u0641 \u062d\u062f\u062b \u0647\u0630\u0627 \u0641\u062c\u0623\u0629\u060c \u0644\u0645 \u0646\u0643\u0646 \u0646\u0639\u0644\u0645 \u0634\u064a\u0626\u0627\u064b. \u062d\u0633\u0646 \u0623\u0644\u0633\u0627\u0646\u062c\u0627\u0643 \u0647\u0646\u0627\u0643 \u0628\u0639\u0636 \u0627\u0644\u062d\u0627\u0644\u0627\u062a\u061b \u0639\u0646\u062f\u0645\u0627 \u062a\u062a\u0635\u062f\u0631 \u0639\u0646\u0627\u0648\u064a\u0646 \u0627\u0644\u0623\u062e\u0628\u0627\u0631\u060c \u064a\u0642\u0648\u0644 \u0627\u0644\u062c\u0645\u064a\u0639 \u0646\u0641\u0633 [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":5680,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[32],"tags":[],"class_list":["post-5838","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-32"],"_links":{"self":[{"href":"https:\/\/prosecure.com.tr\/ar\/wp-json\/wp\/v2\/posts\/5838","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/prosecure.com.tr\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/prosecure.com.tr\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/prosecure.com.tr\/ar\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/prosecure.com.tr\/ar\/wp-json\/wp\/v2\/comments?post=5838"}],"version-history":[{"count":3,"href":"https:\/\/prosecure.com.tr\/ar\/wp-json\/wp\/v2\/posts\/5838\/revisions"}],"predecessor-version":[{"id":7385,"href":"https:\/\/prosecure.com.tr\/ar\/wp-json\/wp\/v2\/posts\/5838\/revisions\/7385"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/prosecure.com.tr\/ar\/wp-json\/wp\/v2\/media\/5680"}],"wp:attachment":[{"href":"https:\/\/prosecure.com.tr\/ar\/wp-json\/wp\/v2\/media?parent=5838"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/prosecure.com.tr\/ar\/wp-json\/wp\/v2\/categories?post=5838"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/prosecure.com.tr\/ar\/wp-json\/wp\/v2\/tags?post=5838"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}