Results 41 to 50 of about 13,949 (221)

PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING

Jurnal Riset Akuntansi dan Keuangan, 2022
This study is a quantitative study that aims to analyze the effect of the fraud pentagon on fraudulent financial reporting. Pentagon fraud is measured by financial target (ROA), financial stability (ACHANGE), external pressure (LEV), financial need (OSHIP) as a proxy for pressure.
Rezianti, Marsheilla Aisyah, Astuti, Sri Wibawani, Wicaksono, Agung Prasetyo Nugroho   +2 more
openaire   +2 more sources

Stopping The Presses: Evaluating The Effectiveness Of The 2013 Justice Department’s New Protections For Journalists [PDF]

, 2018
The Obama Administration ushered in a new era of accountability and communication between the government and those it governs. With the rise of social media and the creation of White House accounts on various platforms it seemed as if the Obama ...
Shokar, Jasleen
core   +1 more source

PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN

Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT), 2021
This study aims to determine the effect of pentagon fraud on fraudulent financial reporting. Pentagon fraud is proxied by five variables, namely the pressure factor which is proxied by external pressure, the opportunity factor is proxied by the ineffective monitoring, the rationalization factor is proxied by the audit opinion, the competence factor is ...
Theressa Meita Natalia, Luhgiatno Luhgiatno, Mohklas Mohklas   +2 more
openaire   +1 more source

PENGARUH FRAUD PENTAGON TERHADAP PERILAKU KECURANGAN AKADEMIK

Aktiva : Jurnal Akuntansi dan Investasi, 2021
The purpose of this study was to determine the effect of the fraud pentagon on academic fraud behavior. Collecting data in this study was carried out with a quantitative type of research by distributing questionnaires to 100 (one hundred) students. The data analysis method used is using multiple linear regression analysis.
Nurull Alfian, Runik Puji Rahayu, Runik Puji Rahayu   +2 more
openaire   +1 more source

Pengaruh Crowes Fraud Pentagon dalam Mendeteksi Kecurangan Pelaporan Keuangan

Jurnal Reksa, 2020
This study aims to obtain empirical evidence and to examine the elements of fraud in fraud pentagon theory against indications of fraudulent financial reporting on 42 leasing companies  listed in the Indonesia stock exchange (BEI) period 2016-2018 ...
Shella Gilby Sapulette, Kathleen Asyera Risakotta   +1 more
doaj   +1 more source

The Analysis of Fraud in Perspective of Fraud Pentagon Theory: An Empirical Study in Indonesia

Jati, 2023
This study aims to delve into the primary causes of fraud, focusing on the fraud pentagon theory that encompasses all types of fraud in both the public and private sectors particularly in Indonesia. Using a qualitative phenomenological descriptive method,
Heriyanni Mashitoh, Eka Wirajuang Daurrohmah, Dedi Iskandar Inan, Antares Firman   +3 more
doaj   +1 more source

The Analysis of Fraudulent Financial Reporting Determinant through Fraud Pentagon Approach

Jurnal Dinamika Akuntansi, 2017
The purpose of this study was to analyze the prediction of fraudulent financial reporting with the perspective of pentagon fraud. Pentagon fraud theory is the development of the theories of fraud triangle and fraud diamond. The Pentagon fraud theory adds
Siska Apriliana, Linda Agustina
doaj   +1 more source

Fishy Tech: Netting E-Fishery's Billion-Dollar Fraud through Pentagon Theory Analysis

Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Purpose: 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
doaj   +1 more source

FAKTOR RESIKO FRAUD TERHADAP PELAKSANAAN FRAUDULENT FINANCIAL REPORTING (BERDASARKAN PENDEKATAN CROWN’S FRAUD PENTAGON THEORY)

Riset Akuntansi dan Keuangan Indonesia, 2019
The purpose of this study was to analyze fraud risk factors on the implementation of fraudulent financial reporting, based on crown’s fraud pentagon theory. There are 8 variables in this study, which are thought to influence fraud. This research consists
Noer Sasongko, Sangrah Fitriana Wijayantika   +1 more
doaj   +1 more source

Comparative Analysis Of Crowe’s Fraud Pentagon Theory On Fraudulent Financial Reporting

Jurnal Akuntansi, 2023
The fraud Pentagon is expected to be able to detect fraudulent financial statements more deeply because there is a component of arrogance that was not previously found in research using the fraud triangle and fraud diamond.
Abu Nizarudin, Ari Agung Nugroho, Duwi Agustina, Wenni Anggita   +3 more
doaj   +1 more source