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 +3 more sources
Factors that Influence Financial Statement Fraud with Fraud Pentagon Analysis [PDF]
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
openaire +2 more sources
Application of fraud pentagon in detecting financial statement fraud [PDF]
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
core +4 more sources
TEORI FRAUD PENTAGON dan DETEKSI KECURANGAN PELAPORAN KEUANGAN [PDF]
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
doaj +2 more sources
What Determinants of Academic Fraud Behavior? From Fraud Triangle to Fraud Pentagon Perspective [PDF]
KnE Social Sciences, 2018 .
Muhsin ., Kardoyo ., A Nurkhin
core +4 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 +2 more
doaj +1 more source
Analysis of Academic Fraud of Student in Unversity Based on Fraud Pentagon Theory [PDF]
Proceedings of the 1st Tidar International Conference on Advancing Local Wisdom Towards Global Megatrends, TIC 2020, 21-22 October 2020, Magelang, Jawa Tengah, Indonesia, 2021 Octavia Pramudyastuti +3 more
exaly +2 more sources
Determinants of Academic Fraud Behavior: The Perspective of the Pentagon Fraud Theory
Advances in social science, education and humanities research, 2023 Nurcahyono Nurcahyono
exaly +2 more sources
The usage of Fraud Hexagon Model to discover fraud in the Financial Statements An Applied Study [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗ, 2022 The research aims to use the Fraud Hexagon Model to improve the comprehension the main elements that cause fraud to occur. Fraud Hexagon Model is the expansion of Pentagon fraud model, fraud diamond and fraud triangle.
ألاء عبده إبراهيم حسن الکتبي
doaj +1 more source
The Effect of Governance, Risk Management, and Compliance on Efforts to Minimize Potential Fraud Based on the Fraud Pentagon Concept [PDF]
, 2021 This study aims to determine the effect of corporate governance, risk management, and compliance with applicable regulations on efforts to minimize the potential fraud based on the Fraud Pentagon concept.
Hermawan, Agung, Novita, Novita
core +1 more source