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Fraud Pentagon for Detecting Financial Statement Fraud [PDF]

Journal of Economics, Business & Accountancy Ventura, 2020
A financial statement is a result of financial reporting that describes the results of an entity’s financial performance for a specified period. Financial statements can also cause managers in an entity to commit financial reporting fraud because they ...
Ananda Putra Nindhita Aulia Haqq, Gideon Setyo Budiwitjaksono   +1 more
doaj   +2 more sources

The Determinants of Financial Statement Fraud: Fraud Pentagon Perspective

Jurnal Akuntansi Aktual
Purpose: This study investigates the determinants of financial statement fraud from the perspectives of fraud pentagon theory. It is important to study the issue within the context of state-owned companies (BUMN) as stakeholders pay a lot of attention ...
Jannah Zahra Inayah, Anis Chariri
doaj   +2 more sources

Determinants of Fraud in the Village Government: The Pentagon's Fraud Perspective

Journal of Accounting Research, Organization and Economics, 2021
Objective– This study aims to examine and analyze the factors that influence fraud from a pentagon fraud perspective in the Village Government of Kampar Kiri District, Riau Province, Indonesia.
Yesi Mutia Basri, Olga Fadilla, Al Azhar
doaj   +3 more sources

Pengujian Fraud Pentagon Dalam Mendeteksi Kecurangan Laporan Keuangan

AFRE (Accounting and Financial Review), 2021
A good financial report produced by the company is a reflection of the actual condition of the company and there are no errors. However, management performance is sometimes not as good as expected, so that financial statement fraud can occur for the sake
Adhika Raharja Putra, Yefta Andi Kusnoegroho   +1 more
doaj   +2 more sources

In the future workplace: how the Dark Triad influences unethical behavior through the Fraud Pentagon among accounting students [PDF]

Frontiers in Psychology
IntroductionCorruption is a blight that can infect the economy like termites. The most prevalent sources of corruption in every community are unethical and deceitful behavior. People act unethically for many reasons, the most serious being the Dark Triad.
Fahad Albejaidi, Yasir Hayat Mughal
doaj   +2 more sources

FINANCIAL REPORTING FRAUD ANALYSIS FROM THE PERSPECTIVE OF THE PENTAGON FRAUD

Jurnal Riset Akuntansi Kontemporer, 2022
This research aims at investigating fraudulent financial reporting, pressure, opportunities, rationalization, competence and arrogance. Additionally, the Chemical industry tends to have a greater risk of fraud, thus the object of this research is Basic Industry & Chemical Sectors listed on the Indonesia Stock Exchange from 2015 to 2019.
Nabila Fikri Syafira, Cahyaningsih Cahyaningsih   +1 more
doaj   +2 more sources

Crowe's Fraud Pentagon Theory dalam Pencegahan Fraud pada Proses Pengadaan melalui E-Procurement

Jurnal Kajian Akuntansi, 2017
This research aims to identify how much the use of e-procurement can prevent or reduce things that trigger the occurrence of fraud, given the high level of corruption that occurs in the government procurement of goods/services.
Krisnhoe Sukma Danuta
doaj   +4 more sources

Testing the Crowes Pentagon Theory of Fraud on Financial Statement Fraud [PDF]

International Journal of Management, Accounting and Economics
This paper aims to test the Crowes Pentagon Theory of Fraud in detecting financial statement fraud and provide further explanation of the fraud indicators in the Pentagon Fraud Theory consisting of pressure, opportunity, competence, rationalization, and ...
Jasella Yanti, Yossi Diantimala, Nuraini A   +2 more
doaj   +2 more sources

The Comparison of Fraud Models in Audit Plan Adjustment [PDF]

پژوهش‌های تجربی حسابداری, 2021
The design of the audit plan so that it can be used to adequately respond to fraud risk is one of the most importantDesigning an audit plan that can respond adequately to fraud risks is one of the most important verifying activities of auditors.
Masoud Taheri, Naser Izadinia, Rozita Moayedfar   +2 more
doaj   +1 more source

Kecurangan pelaporan keuangan organisasi kemahasiswaan: perspektif crowe’s fraud pentagon theory

Jurnal Akuntansi Aktual, 2021
This study aims to investigate the practice of fraudulent accountability reports on Student Organization at State University X based on the perspective of fraud pentagon theory. This research used qualitative methods with a case study approach.
Sunaryo Sunaryo, Helianti Utami
doaj   +1 more source