Results 31 to 40 of about 13,949 (221)

Pendeteksian Kecurangan Pelaporan Keuangan Menggunakan Fraud Pentagon

Owner, 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, rationalization is proxied by change in auditors, capability is proxied by change of directors, and ...
Anggun Anindita Ghaisani, Supatmi Supatmi   +1 more
openaire   +3 more sources

ANALISIS PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN BENEISH MODEL PADA PERUSAHAAN YANG MENERAPKAN ASEAN CORPORATE GOVERNANCE SCORECARD

Jurnal ASET (Akuntansi Riset), 2017
. The purpose of this study is to determine the effect of analysis fraud pentagon toward fraudulent financial reporting using the beneish model to the companies have implemented ASEAN CG Scorecard fraud pentagon measured by arrogance, competence ...
Aprilia Aprilia
doaj   +1 more source

APAKAH TEORI FRAUD PENTAGON RELEVAN DALAM MENDETEKSI PENGGELAPAN PAJAK?

Jurnal Akuntansi Multiparadigma, 2021
Abstrak – Apakah Teori Fraud Pentagon Relevan dalam Mendeteksi Penggelapan Pajak? Tujuan Utama – Penelitian ini memiliki tujuan menguji adanya dampak efek variabel berdasarkan teori fraud pentagon sebagai deteksi indikasi penggelapan pajak.
Ayu Fury Puspita, Devi Pusposari, Yuki Firmanto   +2 more
doaj   +1 more source

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, I Gusti Ngurah Agung Suaryana, I Gde Ary Wirajaya, I Gusti Ayu Made Dwija Putri, R. Daniel Eka Prasetya Antawirya   +4 more
openaire   +2 more sources

Fraud Pentagon dalam Mendeteksi Kecurangan Laporan Keuangan

Jurnal Akuntansi, Keuangan, dan Manajemen, 2021
Abstract Purpose: The study aims to test the influence of pentagon fraud in detecting fraudulent financial statement. There are five concepts of pentagon fraud: pressure, opportunity, rationalization, capability and arrogance. Research methodology: This sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 ...
Audri Widiastika, Junaidi Junaidi
openaire   +1 more source

Fraud Pentagon in Detecting Financial Statement Fraud

Journal of Multiperspectives on Accounting Literature
Purpose: This study aims to prove the influence of the fraud pentagon on the existence of fraudulent financial statements. Methodology/approach: This research approach is quantitative with secondary data in the form of company annual reports in the manufacturing sector with the food & beverage sub-sector listed on the IDX for the 2016-2020 ...
Ruci Arizanda Rahayu, null Nurasik, Riza Arista Firana, Sarwenda Biduri   +3 more
openaire   +2 more sources

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
doaj   +1 more source

DETEKSI FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN FRAUD PENTAGON

Ultimaccounting : Jurnal Ilmu Akuntansi, 2021
Abstract— The purpose of this research is to analyze the effects of variables, which were derived from the Fraud Pentagon framework, on earnings management. Beneish M-Score was used to measure earnings management, which serves as a proxy fraudulent financial reporting. The independent variables consist of financial target, financial stability, external
Stevanus Pangestu, Carla Carla
openaire   +2 more sources

Pentagon fraud perspective analysis in detecting indications of financial statement fraud

International research journal of management, IT and social sciences, 2021
This study aims to obtain empirical evidence regarding the elements of fraud pentagon theory on indications of financial statement fraud. This research was conducted on banking companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period.
Ni Putu Winda Ayuningtyas, I Putu Sudana, I Wayan Suartana, Ni Putu Sri Harta Mimba   +3 more
openaire   +2 more sources

Sight Beyond Sight: Foreseeing Fraudulent Financial Reporting through the Perspective of Islamic Legal Ethics

Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 2020
. In the financial sectors, fraud has become a world phenomenon, ranging from fraudulent financial reports, assets misappropriation and corruption. These three types of fraud are practices carried out deliberately against the law which harm many parties.
Dien Noviany Rahmatika, Achmad Irwan Hamzani, Havis Aravik, Nur Rohim Yunus   +3 more
doaj   +1 more source