Results 91 to 100 of about 773 (206)
The Effect Of Pentagon Fraud Components On Indications Of Financial Statement Fraud
Jurnal HARMONI: Jurnal Akuntansi dan KeuanganThe purpose of this research is to examine and analyse the influence of pentagon fraud components (pressure, opportunity, rationalisation, competence, and arrogance) on financial statement fraud. The samples used in this study are 90 manufactured companies that were listed on the Indonesia Stock Exchange during the period 2017-2019.
Ahmad Rifat, Nurmala Ahmar, JMV. Mulyadi
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, 2022 AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh risk based internal audi dan perspektif fraud pentagon terhadap pendeteksian kecurangan laporan keuangan pada PT. Pegadaian Kanwil VI Makassar. Populasi dalam penelitian ini adalah seluruh auditor
Junaid, Asriani +2 more
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Analisis Fraud Pentagon Dalam Mendeteksi Financial Statement Fraud
Gorontalo Accounting JournalThe aim of this research is to analyze fraud pentagon on detecting financial statement fraud of BUMN companies listed in Indonesia Stock Exchange for the period 2018-2022. The independent variable used in this study is the fraud pentagon with five factors which consists of pressure, opportunity, capability, rationalization, and arrogance. The dependent
Mutia Murnandes, Triyani Budyastuti
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ROLE OF AUDIT COMMITTEE IN THE FRAUD PENTAGON AND FINANCIAL STATEMENT FRAUD
International Journal of Contemporary Accounting, 2020 The research aims to detect financial statement fraud by means of Fraud Pentagon, with Audit Committee as a moderating variable. Variables applied in this research are a dependent variable in form of Financial Statement Fraud, an independent variable in form of Fraud Pentagon consisting of Pressure, Opportunity, Rationalization, Competence or ...
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PENGARUH PENTAGON FRAUD TERHADAP INDIKASI FINANCIAL STATEMENT FRAUD [PDF]
, 2018 JULIE ANGELINA. The Influence of Pentagon Fraud On Indications Of Financial Statement Fraud. Faculty of Economics, State Jakarta University. 2018.
ANGELINA, JULIE
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PENGARUH FRAUD PENTAGON TERHADAP FINANCIAL STATEMENT FRAUD PADA SEKTOR MANUFAKTUR DI INDONESIA [PDF]
, 2022 Kecurangan dalam penyajian laporan keuangan memiliki dampak yang besar bagi perusahaan, investor, ataupun pemangku kepentingan lainnya. Kecurangan tersebut harus dideteksi dan dicegah dalam suatu perusahaan.
Purwanto, Vinsensius Aditya
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Pendeteksian Kecurangan Pelaporan Keuangan Menggunakan Fraud Pentagon
, 2023 This study aims to determine the effect of the pentagon fraud on financial statement fraud. The factors in the fraud pentagon consist of five elements, namely pressure is proxied by financial targets, opportunity is proxied by ineffective monitoring ...
Supatmi, Supatmi +1 more
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, 2022 Penelitian ini bertujuan untuk melihat efektifitas teori fraud diamond dan fraud pentagon dalam mendeteksi kecurangan laporan keuangan pada perusahaan IDX30 yang terdaftar di Bursa Efek Indonesia tahun 2018-2020.
Sastiana, Wanda Alisah
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Using Artificial Intelligence can increase academic fraud in Generation Z
Jurnal Akuntansi dan Auditing IndonesiaAcademic fraud, including cheating and the use of jockey services, has become a major issue in Indonesian higher education. This study aims to examine the influence of the five elements of the Fraud Pentagon Theory: pressure, opportunity ...
Kazia Laturette +2 more
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Corporate Governance Mechanisms in Preventing Accounting Fraud: A Study of Fraud Pentagon Model [PDF]
, 2018 This research is aimed to identify whether financial targets, ineffective monitoring, change in auditor, change in direction and arrogance on accounting fraud and analyse the moderating effect of corporate governance mechanism on fraud pentagon model ...
Hidayah, Retnoningrum +4 more
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