Results 11 to 20 of about 773 (206)
Kecurangan pelaporan keuangan organisasi kemahasiswaan: perspektif crowe’s fraud pentagon theory [PDF]
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 +2 more sources
Application of fraud pentagon in detecting financial statement fraud
International research journal of management, IT and social sciences, 2019 Financial statements manipulation was a fraud form which is generally difficult to detect. The study was intended to analyze fraud pentagon elements in detecting fraudulent financial statements. The research population was all financial sector companies listed on the Indonesia Stock Exchange for the 2015-2018 period.
Herkulanus Bambang Suprasto +4 more
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Factors that Influence Financial Statement Fraud with Fraud Pentagon Analysis
Asia Pacific Fraud Journal, 2023 This study has a purpose to observe what is the impact of Fraud Pentagon Theory. This includes the following opportunity (as proxied) using the industrial nature variables and ineffective monitoring, capability (as proxied by the variable of change in director), rationalization (as proxied by the variable of change in auditor), arrogance (as proxied by
Danny Wibowo, Yusril Putra
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TEORI FRAUD PENTAGON dan DETEKSI KECURANGAN PELAPORAN KEUANGAN
Jurnal Akuntansi Kontemporer, 2019 The purpose of this research is to investigate whether the fraud pentagon theory predictors, namely: Pressure, Opportunity, Rationalization, Capability and Arrogance able to explain the probability of financial statement of fraud occurrence in Indonesia.
Nova Novita
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What Determinants of Academic Fraud Behavior? From Fraud Triangle to Fraud Pentagon Perspective
KnE Social Sciences, 2018 .
Muhsin ., Kardoyo ., A Nurkhin
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, 2023 {"references": ["Abdullahi, R., Mansor, N., & Nuhu, M. S. (2015). Fraud triangle theory and fraud diamond theory: Understanding the convergent and divergent for future research. European Journal of Business and Management, 7(28). Retrieved from www.iiste.org", "ACPAI. (2019). Statement on Auditing Standards No. 99.
Christian, N +2 more
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FRAUD PENTAGON DALAM MANAJEMEN LABA DI PERUSAHAAN MANUFAKTUR LOGAM DAN KIMIA
Jurnal Ilmiah Wahana Akuntansi, 2019 Penelitian ini dilakukan untuk menganalisis apakah adanya fraud dari mendeteksi laporan keuangan dengan mencari manejmen laba. Penggunaan pentagon fraud dalam penelitian ini karena pentagon fraud merupakan sebuah pengembangan dari teori-teori sebelumnya ...
Theresa Ventyana Yulia Putri
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Fishy Tech: Netting E-Fishery's Billion-Dollar Fraud through Pentagon Theory Analysis
Jurnal Riset dan Aplikasi: Akuntansi dan ManajemenPurpose: The causal mechanisms behind startup fraud in Indonesia by analyzing the E-Fishery case through the lens of the Fraud Pentagon Theory. Method: Qualitative methodology combining systematic literature review and case study analysis. Results: E-
Andrew Andrew, Augustpaosa Nariman
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FRAUD PENTAGON DAN KECURANGAN LAPORAN KEUANGAN
EkBis: Jurnal Ekonomi dan Bisnis, 2019 Nowadays fraudulent actions on financial statements are increasing. The impact of these actions is not only felt by investors individually but also affects global economic stability. There has been a lot of research related to fraud using fraud triangle model consists of pressure, opportunity and rationalization.
Faradiza, Sekar Akrom
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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 +2 more
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