Results 61 to 70 of about 13,949 (221)
FRAUDULENT FINANCIAL REPORTING ON PROPERTY, REAL ESTATE, AND BUILDING CONSTRUCTION COMPANIES
Assets: Jurnal Akuntansi dan Pendidikan, 2021 The purpose of this research is to detect fraudulent financial reporting in the property, real estate, and building construction sectors listed on the IDX based on the perspective of the fraud pentagon theory. The data collection technique used purposive
Anik Mega Cahyani +2 more
doaj +1 more source
Pengaruh Fraud Pentagon terhadap Kecurangan Laporan Keuangan pada Perusahaan Infrastruktur Yangterdaftar di Bursa Efek Indonesiatahun 2014 – 2016 [PDF]
, 2017 The purpose of this research is to examine empirically the influence of fraud pentagon on financial statement fraud. Independent variables that are used in this research are financial stability, financial target, external pressure, managerial ownership ...
Damayani, F. (Fitri) +2 more
core
The Effect of Fraud Pentagon on Fraudulent Financial Reporting
Integrated Journal of Business and Economics, 2021 The purpose of this research is to demonstrate and investigate the influence of the fraud pentagon on fraudulent financial reporting. A quantitative technique was applied in the investigation. This study makes use of secondary data and a purposive sampling technique.
Hanna Nihayah Fahira +2 more
openaire +2 more sources
Business Strategy &Development, Volume 8, Issue 3, September 2025.ABSTRACT This study investigates bidirectional relationships between fraud risk management and environmental stewardship as well as fraud risk management and environmental disclosures through an integrated theoretical framework combining Meta‐model fraud theory with stakeholder, agency, and legitimacy theories.
Israel Akinbode Owolabi +2 more
wiley +1 more source
Determinants of Pentagon Fraud in Detecting Financial Statement Fraud and Company Value
Majalah Ilmiah Bijak, 2021 Purpose of this study was to analyze the determinants of fraud pentagon, namely pressure, opportunity, rationality, capability and arrogance of fraudulent financial statements and value. company.
Heru Satria Rukmana
doaj +1 more source
ANALISIS FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING
Jurnal Akuntansi dan Bisnis, 2022 Kecurangan ialah suatu aksi kecerobohan yang disengaja berakibat pada kerugaian buat banyak pihak dan butuh atensi spesial oleh auditor independen. Tujuan dari penyusunan ini ialah guna menganalisa faktor- faktor pada Fraud Pentagon Theory apakah terdapat pengaruhnya terhadap Fraudulent Financial Reporting alias Kecurangan Pelaporan Keuangan.
Desi Cahya Lestari +1 more
openaire +1 more source
Evaluating Sustainability Through Business Processes Indicators: A Case Study
Journal of Software: Evolution and Process, Volume 37, Issue 8, August 2025.This paper presents a case study where a process to measure the sustainability of business processes is validated in the context of a higher education organization, although the proposal can be applied to organizations in any sector of activity. The so‐called Gaia method intents to enhance the Green BPM proposal by providing a systematic way to derive ...
Raimel Sobrino‐Duque +6 more
wiley +1 more source
Fraudulent Financial Statements at Sharia Banks
Accounting Analysis Journal, 2020 This study aims to analyze the determinants of fraudulent financial statements in the perspective of crowe’s fraud pentagon theory at Sharia Commercial Banks in Indonesia.
Neni Uciati, Hasan Mukhibad
doaj +1 more source
Better Auditing for Better Contracting: Eight Recommendations to Reform the Defense Contract Audit Agency and Other Federal Government Audit [PDF]
, 2012 Examines why the DCAA's audits of government contractors sometimes fail. Proposes reforms to strengthen oversight, including giving auditors authority to subpoena contractor records and shifting from limited to risk-based audits and random ...
Pratap Chatterjee
core
Trump, Personalism, and US Administrative Capacity
Politics &Policy, Volume 53, Issue 4, August 2025.ABSTRACT Donald Trump represents an extraordinary degree of personalism in American politics, especially given the traditional power and capacity of the Republican Party and American democracy. A lesson Trump drew from his first term in office is that he needed to better institutionalize mechanisms of personal loyalty to deal with perceived betrayals ...
Donald Moynihan
wiley +1 more source