Results 71 to 80 of about 773 (206)
SEBERAPA JAUH BELANJA PEGAWAI BERPERAN DALAM KORUPSI?
Jurnal Akuntansi MultiparadigmaAbstrak – Seberapa Jauh Belanja Pegawai Berperan dalam Korupsi? Tujuan Utama – Tujuan penelitian ini adalah untuk menguji secara empiris peran belanja pegawai dalam memoderasi faktor teori fraud pentagon pada korupsi di pemerintah daerah.
Isna Putri Rahmawati +1 more
doaj +1 more source
Pengujian Fraud Pentagon Dalam Mendeteksi Kecurangan Laporan Keuangan
AFRE (Accounting and Financial Review), 2021 A good financial report produced by the company is a reflection of the actual condition of the company and there are no errors. However, management performance is sometimes not as good as expected, so that financial statement fraud can occur for the sake
Adhika Raharja Putra +1 more
doaj +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
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
Riset Akuntansi dan Keuangan Indonesia, 2018 This study aimed to analyze and obtain empirical evidence about the effect of pentagon fraud elements (pressure, opportunity, rationalization, competence, and arrogance) on detected fraudulent financial reporting.
Erma Setiawati, Ratih Mar Baningrum
doaj +1 more source
Journal of Accounting and Investment, 2021 Research aims: This study aims to examine the influence of fraud pentagon concept on fraudulent financial reporting. Design/Methodology/Approach: This study’s population was manufacturing companies listed in Indonesia Stock Exchange and Malaysia Stock ...
Erni Suryandari Fathmaningrum +1 more
doaj +1 more source
Strategic Management Journal, Volume 46, Issue 6, Page 1325-1362, June 2025.Abstract Research Summary Framing is critical for leaders who must build support for strategic renewal. While research has concentrated on renewal that replaces one set of capabilities with another, we explore a distinctive challenge: how leaders persuade stakeholders to endorse the reprioritization of resources toward a capability set that must ...
Ryan Raffaelli +3 more
wiley +1 more source
“PENGARUH EARNING MANAGEMENT SEBAGAI PERANTARA FRAUD PENTAGON TERHADAP PENDETEKSIAN FRAUDULENT FINANCIAL REPORTING” [PDF]
, 2021 Penelitian ini bertujuan untuk menguji pengaruh Fraud Pentagon terhadap Pendeteksian Fraudulent Financial Reporting melalui Earnings Management sebagai variabel intervening.
Alfia, Famia Septa Dinda
core
Analisis Fraud Pentagon terhadap Frudulent Financial Reporting
, 2022 Penelitian ini menggunakan jenis penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh faktor-faktor pentagon fraud terhadap kemungkinan terjadinya fraud pelaporan keuangan.
Sugiharto, Sigit Imam
core +1 more source
From logic to action on flourishing for all
Business and Society Review, Volume 130, Issue S1, Page S22-S32, Spring 2025.Abstract There is general agreement among sustainability professionals that sustainability needs to be implemented for all and not selectively for just a few. We argue that it is time to urgently act on sustainability and climate change. We suggest plausible actions by businesses, governments, consumers investors, and others.
Paul Shrivastava, John H. Grant
wiley +1 more source