Determinan Fraudulent Financial Statement: Peran Komite Audit Sebagai Pemoderasi
Kompartemen: Jurnal Ilmiah AkuntansiThe phenomenon of Fraudulent Financial Statement contributes the largest average loss in the world compared to other types of fraud and the involvement of property and real estate sector companies in Fraudulent Financial Statement scandal prompts ...
Putri Puspa Alkotdriyah +4 more
doaj +1 more source
Artificial Intelligence and Human Psychology in Online Transaction Fraud. [PDF]
Front Psychol, 2022 Firdaus R, Xue Y, Gang L, Sibt E Ali M.
europepmc +1 more source
PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN PELAPORAN KEUANGAN PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2016-2019 [PDF]
, 2022 This study aims to obtain empirical evidence related to the Effect of Pentagon Fraud on Financial Reporting Fraud. Crowe Horwath proposed the Pentagon Fraud in 2011, and there are five components that are the cause of every fraud incident.
Fitriani, Wira Mai
core
Sebuah aksi kecurangan yang terjadi di dalam organisasi atau perusahaan harus menjadi salah satu perhatian utama untuk diamati agar masalah tersebut dapat diselesaikan dengan cepat.
Hakim, Muhammad Saiful, Fatah, Saifullah
core +2 more sources
FACTORS INFLUENCING FINANCIAL STATEMENT FRAUD IN THE PENTAGON'S FRAUD PERSPECTIVE
Jurnal Akuntansi dan KeuanganFinancial statement fraud is a serious problem in Indonesia, threatening investor confidence and damaging the integrity of public companies. This phenomenon causes huge losses for investors and stakeholders and erodes confidence in the capital market.
Aris Setiawan +2 more
openaire +1 more source
Determinant of Financial Statement Fraud: Fraud Pentagon Perspective in Manufacturing Companies
İlköğretim Online, 2023 This research aims to get empirical proof relating to the results of fraud determinant supported fraud pentagon such as (1) pressure consists of financial stability, external pressure, and financial targets; (2) opportunity consists of ineffective monitoring and nature of industry; (3) rationalization; (4) competence; and (5) arrogance toward financial
Sendi Angsari Harman, Yustrida Bernawati
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ANALISIS ELEMEN TEORI CROWE’S FRAUD PENTAGON DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD [PDF]
, 2020 Tujuan dalam penelitian ini adalah menganalisis elemen teori Crowe’s fraud pentagon dalam mendeteksi financial statement fraud. Varianel pertama Crowe’s fraud pentagon adalah tekanan (Pressure), varibel kedua adalah kesempatan (opportunity), variabel ...
EVRILLYA RACHMATIKA
core
INFLUENCE OF FRAUD PENTAGON IN DETECTING FRAUDULENT FINANCIAL STATEMENTS
JOURNAL OF BUSINESS STUDIES AND MANGEMENT REVIEWThis study aims to examine the elements of the Fraud Pentagon proxied by five variables consisting of Pressure (External Pressure), Opportunity (Ineffective Monitoring), Rationalization (Change in Auditor), Ability (Change in Directors), and Arrogance (Frequent Number of CEO's Pictures) which are hypothesized to affect Financial Statement Fraud.
Ananda, Ocha +3 more
openaire +2 more sources
Factors Causing Fraudulent Management of Village Funds During the COVID-19 Pandemic
Journal of Accounting and InvestmentResearch aims: This study examines the factors that cause fraud in managing village funds during the COVID-19 pandemic, including financial pressure, supervision, rationalization, competence, apparatus position power, and transparency.
Wahyu Manuhara +3 more
doaj +1 more source
Cross-platform spread: vaccine-related content, sources, and conspiracy theories in YouTube videos shared in early Twitter COVID-19 conversations. [PDF]
Hum Vaccin Immunother, 2022 Ginossar T +4 more
europepmc +1 more source