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Pengaruh Fraud Pentagon terhadap Financial Statement Fraud [PDF]
, 2023 This study aims to determine the effect of pentagon fraud on financial statement fraud, empirical studies on LQ-45 companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021.
Dara, Nursimah +2 more
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Pengaruh Faktor-Faktor Fraud Triangle Terhadap Financial Statement Fraud
Jurnal ASET (Akuntansi Riset), 2019 . The purpose of this study is investigate the effect of fraud triangle factors on financial statement fraud using Beneish M-Score to the manufacturing company listed on the Stock Exchange in 2016-2017.
Dhea Violin Rahma, Elly Suryani
doaj +1 more source
El Muhasaba: Jurnal Akuntansi, 2022 This study examine the dimensions of fraud pentagon to explain this effect on the financial statement fraud. The fraud pentagon theory shows five elements can affect financial statement fraud, the element of pressure, the element of opportunity, the ...
Ybanez Vijeysechan Hamadi +2 more
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Oditor, 2022 It is a well-known fact in the scientific and professional public that there is no perfect financial reporting. The complexity of the company's operations on the one hand and the impossibility of monitoring the development of accounting rules to record every business situation that occurs during the business year on the other hand, open room for ...
openaire +2 more sources
Financial statements fraud identifiers
Economic research - Ekonomska istraživanja, 2023 Contemporary research among fraud professionals indicates that organizations lose 5% of revenues from fraud every year which makes the research in this area and the derivation of fraud detection models very important. The purpose of the article is to develop a new accounting tool that will help companies and investors in prompt fraud detection and ...
Zenzerović, Robert, Šajrih, Josip
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Mendeteksi Kecurangan Pelaporan Determinan Fraud Diamond Terhadap Financial Statement Fraud [PDF]
, 2022 Penelitian ini bertujuan untuk menguji pengaruh pressure (tekanan), opportunity (kesempatan), Rasionalization (rasionalisasi) serta capability (Kemampuan) terhadap financial statement fraud. Teknik Penelitian ini menggunakan pendekatan kuantitatif.
Wanadica Putri, Rizky Asmarani +1 more
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PENGARUH FRAUD HEXAGON TERHADAP FINANCIAL STATEMENT FRAUD [PDF]
, 2023 Penelitian ini bertujuan untuk mengetahui pengaruh dari setiap elemen fraud hexagon (pressure, opportunity, rationalization, capability, arrogance/ego, dan collusion).
Angelita, Marini, Hasnawati
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Effectiveness of the fraud triangle model in the detection of financial statement fraud in South African municipalities [PDF]
Public and Municipal FinanceThere is a high prevalence of financial statement fraud and wasteful expenditure in South African municipalities. According to the fraud triangle model, pressure, opportunity, and rationalization are the underlying causes of financial statement fraud ...
Ambani Tshikovhi +2 more
doaj +1 more source
Jurnal Akademi Akuntansi, 2023 Purpose: This study aims to determine the influence of elements from the fraud hexagon theory and characteristics of audit committees on detecting financial statement fraud.
Astri Hardirmaningrum, Abdul Rohman
doaj +1 more source
DETECTING FINANCIAL STATEMENT FRAUD USING FRAUD DIAMOND (A Study on Banking Companies Listed On the Indonesia Stock Exchange Period 2012-2016) [PDF]
, 2019 Financial statement fraud is one type of fraud that causesmore adverse effect than other types of fraud. Based on this phenomenon, this study aims to detect financial statement fraud using fraud diamond.
Syahria, Rizqa
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