Results 71 to 80 of about 13,949 (221)

Analysis Factor Triggers Fraud And Corporate Governance On Indications of Fraudulent Financial Reporting Using the Pentagon Fraud Theory Approach

Eksis: Jurnal Riset Ekonomi dan Bisnis, 2019
This study examines the correlation between fraud triggering factors using the Pentagon fraud theory approach and the role of corporate governance on the indication that companies conduct financial statement fraud.
Sri Astuti, Marita Marita, Sucahyo Heriningsih   +2 more
doaj   +1 more source

How Sunlight Can Improve Federal Contracting: Nine Recommendations to Make Government Contracting More Effective and Efficient for Taxpayers [PDF]

, 2012
Describes the types of data unavailable to federal contracting officials, efforts to track fraud, waste, and abuse in government contracts, and recommendations for effectively integrating existing federal procurement systems into a single ...
Pratap Chatterjee
core  

Analisis Fraud Pentagon Dalam Mendeteksi Financial Statement Fraud

Gorontalo Accounting Journal
The aim of this research is to analyze fraud pentagon on detecting financial statement fraud of BUMN companies listed in Indonesia Stock Exchange for the period 2018-2022. The independent variable used in this study is the fraud pentagon with five factors which consists of pressure, opportunity, capability, rationalization, and arrogance. The dependent
Mutia Murnandes, Triyani Budyastuti
openaire   +1 more source

ANALISIS FRAUD TENDENCY MELALUI PENDEKATAN PENTAGON FRAUD: UNETHICAL BEHAVIOR SEBAGAI MEDIATOR

EKUITAS (Jurnal Ekonomi dan Keuangan), 2021
Studi ini mengkaji kecenderungan fraud melalui perilaku tidak etis sebagai mediator. Penelitian ini merupakan penelitian kuantitatif. Data dikumpulkan melalui kuesioner terstruktur dari 118 responden staf keuangan yang bekerja di perbankan syariah dan asuransi syariah di DKI Jakarta. Metode analisis data yang digunakan adalah Partial Least Square (PLS)
Reskino Reskino, Harnovinsah Harnovinsah, Siti Hamidah   +2 more
openaire   +3 more sources

Outcome and process frames: Strategic renewal and capability reprioritization at the Federal Bureau of Investigation

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, Tiona Zuzul, Ranjay Gulati, Jan Rivkin   +3 more
wiley   +1 more source

SEBERAPA JAUH BELANJA PEGAWAI BERPERAN DALAM KORUPSI?

Jurnal Akuntansi Multiparadigma
Abstrak – 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, Dhea Aprilia Suwarno   +1 more
doaj   +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

FRAUD PENTAGON DALAM MANAJEMEN LABA DI PERUSAHAAN MANUFAKTUR LOGAM DAN KIMIA

Jurnal Ilmiah Wahana Akuntansi, 2019
Penelitian ini dilakukan untuk menganalisis apakah adanya fraud dari mendeteksi laporan keuangan dengan mencari manejmen laba. Penggunaan pentagon fraud dalam penelitian ini karena pentagon fraud merupakan sebuah pengembangan dari teori-teori sebelumnya ...
Theresa Ventyana Yulia Putri
doaj  

Fraud Pentagon and Fraudulent Financial Reporting: Evidence from Manufacturing Companies in Indonesia and Malaysia

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, Gupita Anggarani   +1 more
doaj   +1 more source

FRAUDULENT FINANCIAL REPORTING : PENGUJIAN TEORI FRAUD PENTAGON PADA SEKTOR KEUANGAN DAN PERBANKAN DI INDONESIA [PDF]

, 2016
This study aimed to examine the elements of fraud in fraud pentagon theory against indications of fraudulent financial reporting on financial and banking sector in Indonesia at 2012-2014.
HARTO, Puji, TESSA, G Chyntia
core