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Fraud Hexagon pada Fraudulent Financial Reporting

AT-TAWASSUTH: Jurnal Ekonomi Islam, 2023
Tujuan peneilitian ini untuk mengalisis pengaruh fraud hexagon pada fraudulent financial reporting. Pengambilan sampel degan teknik purposive sampling melalui beberapa syarat. Terdapat 30 perusahaan non bank yang memenuhi syarat dan terdaftar di Indonesia Stock Exchange periode 2019-2022 sehingga ada 120 data yang dikumpulkan. Alat analisis menggunakan
Annisyah Annisyah, Novita Sari
openaire   +1 more source

Pentagon Fraud Analysis in Detecting Fraudulent Financial Reporting

Riset Akuntansi dan Keuangan Indonesia, 2021
The purpose of this study was to analyze the influence of fraud pentagon theory in detecting the fraudulent financial reporting. Fraud pentagon theory is the development of the previous fraud theory of fraud triangle and fraud diamond. This research uses
Eny Kusumawati, Ika Putri Yuliantoro, Eskasari Putri   +2 more
doaj   +1 more source

Are there significant mean differences in the financial ratios between fraudulent and non-fraudulent companies in Vietnam?

Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh, 2020
This research aims to investigate whether there are any significant differences between the means of financial ratios of fraudulent and non-fraudulent firms and to identify which financial ratio is significant to predict fraudulent financial reporting ...
Đinh Ngọc Tú, Vũ Hải Anh, Văn Nhật Tâm, Mai Thân Thủy Quỳnh, Hoàng Trần Minh Châu, Nguyễn Mỹ Hiếu Hòa   +5 more
doaj   +1 more source

The role of financial distress and fraudulent financial reporting: A mediation effect testing

Journal of Accounting and Investment, 2023
Research aims: This study examines the determinants of fraudulent financial reporting with financial distress as an intervening agent. Design/Methodology/Approach: The banking companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2020 ...
Reskino Reskino, Aditia Darma
doaj   +1 more source

Analisis pengaruh fraud pentagon terhadap fraudulent financial reporting pada perusahaan subsektor consumer goods

Akuntansi dan Teknologi Informasi, 2023
The study aims to examine elements of the pentagon's fraud theory that can influence the occurrence of fraudulent financial reporting. The pressure variable is proxied by financial targets; the opportunity is proxied by the ineffectiveness of ...
Yuha Nadhirah Qintharah, Clarissa Ilmi Riyanti   +1 more
doaj   +1 more source

Fraudulent financial reporting and the consequences for employees [PDF]

Journal of Accounting and Economics, 2019
We combine U.S. Census data with SEC enforcement actions to examine employees’ outcomes, such as wages and turnover, before, during, and after periods of fraudulent financial reporting. We find that fraud firms’ employees lose about 50% of cumulative annual wages, compared to a matched sample, and the separation rate is much higher after fraud periods.
Jung Ho Choi, Brandon Gipper
openaire   +1 more source

Detecting Fraudulent Financial Reporting Using the Fraud Hexagon Model: Evidence from the Banking Sector in Indonesia

Economies, 2022
The purpose of this study was to examine the potential for fraudulent financial reporting using the fraud hexagon theory factors such as stimulus (financial target, financial stability, and external pressure), capability (change in director), collusion ...
Tarmizi Achmad, Imam Ghozali, Monica Rahardian Ary Helmina, Dian Indriana Hapsari, Imang Dapit Pamungkas   +4 more
doaj   +1 more source

Fraudulent financial reporting in public companies in Indonesia: An analysis of fraud triangle and responsibilities of auditors

Journal of Economics, Business & Accountancy Ventura, 2015
This study investigates the determinants of fraudulent financial reporting in Indonesia and the responsibility of auditor for fraudulent financial reporting.
Sri Astuti, Zuhrohtun Zuhrohtun, Kusharyanti Kusharyanti   +2 more
doaj   +1 more source

A Comprehensive Pattern of Fraudulent Financial Reporting in Iran, Grounded Theory [PDF]

پژوهش‌های تجربی حسابداری, 2016
This paper attempts to provide a comprehensive pattern of financial reporting fraud in cultural, economic and legal areas in Iran by combined qualitative research methods using Grounded Theory and Documents Analyses approaches.
سید حسین سجادی, Tohid Kazemi
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, null Moh. Tasdik Maulana   +1 more
openaire   +1 more source