Results 191 to 200 of about 13,949 (221)

Fraud Pentagon Dalam Mendeteksi Financial Statement Fraud

MDP Student Conference, 2023
Tujuan dari penelitian ini adalah untuk mengetahui bagaimana elemen-elemen dari teori Fraud Pentagon mempengaruhi financial statement fraud. F-Score digunakan dalam penelitian ini sebagai proksi untuk financial statement fraud. Lima metrik yang digunakan dalam Pentagon Fraud adalah financial stability, ineffective monitoring, change in auditor, change ...
Cherrya Dhia Wenny, Nurandaru Oktaviani
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Does Fraud Pentagon cause financial report manipulation?

Jurnal Ekonomi Perusahaan, 2021
The most visible measure of a company's health is its financial reports. This critical function may motivate management to engage in fraudulent activities to impress that the company is constantly in good shape and profitable. As a result, the information is distorted and potentially jeopardizes investment decisions.
Ellen Crisna, Prima Appriwenni
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Fraudulent Financial Reporting: A Fraud Pentagon Analysis

GATR Accounting and Finance Review, 2019
Objective – The massive and broad impact caused by fraud has made it widely discussed by researchers. Several theories have been developed to explain the cause of fraud. The most recent theory that attempts to explain fraud is pentagon fraud. This study attempts to explain the effect of pentagon fraud on the detection of financial statement fraud in ...
Satria Tri Nanda, Raisya Zenita, Neneng Salmiah   +2 more
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Pengaruh Fraud Pentagon terhadap Financial Statement Fraud

Bandung Conference Series: Accountancy
Abstract. This study aims to determine banking companies that experience financial statement fraud using pentagon fraud theory. Pentagon fraud has five factors that influence the cause of someone committing fraud, namely pressure, opportunity, rationalization, competence and arrogance.
Izmi Hafsah Azizah, null Pupung Purnamasari, null Mey Maemunah   +2 more
openaire   +1 more source

Analysis Of Financial Report Fraud Through The Pentagon Fraud Approach

Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
The purpose of the meta-analysis in this study is to explain and prove the relationship between Pentagon Fraud and Financial Report Fraud. The articles used in this meta-analysis were collected through electronic journals. There are five journals that can be studied qualitatively.
null Nadya Andreyanto, null Selma Nevira Shinta Putri, null Hwihanus Hwihanus   +2 more
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Fraud Pentagon: Analisis Potensi Kecurangan Laporan Keuangan

Journal Economic Insights
Penelitian ini bertujuan untuk menguji unsur-unsur kecurangan dalam teori fraud pentagon dalam mendeteksi kecurangan laporan keuangan. Fraud pentagon diproksikan dengan masing-masing satu variabel dari setiap elemen, yaitu elemen tekanan (stabilitas keuangan), kesempatan (pengawasan tidak efektif ), rasionalisasi (pergantian auditor), kemampuan ...
Ibaatul Khoyriyah, null Shofiatul Mila, Arum Pujiastuti   +2 more
openaire   +1 more source