Results 41 to 50 of about 82,410 (304)

Efektivitas Corporate Governance dan Fraudulent Financial Reporting

E-Jurnal Akuntansi, 2023
This study aims to examine the role of corporate governance on fraudulent financial reporting. Research with the variables used is rarely studied, especially regarding the skills of the board of commissioners, the number of meetings and the role of women. The research sample is 469 manufacturing companies.
Muhammad Farhan, Fardinant Adhitama, Achmad Soediro, Media Kusumawardani   +3 more
openaire   +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

AnalisisPengaruh FraudPentagonUntukMendeteksi Manipulasi Laporan Keuangan

Jurnal Akuntansi dan Perpajakan, 2020
This research is to find out the influence of fraud pentagon for detection fraudulent financial reporting. Fraud Pentagon as independent variable which has five elements, namely: (1) Pressure, which proxied by financial stability, external pressure, and ...
Garin Puspitasari, Hastuti Woro Hastuti
doaj   +1 more source

Fraudulent financial reporting through the lens of the fraud pentagon theory

Jurnal Akuntansi Aktual, 2021
Fraud causes trillions of rupiah in losses in the business world. With the fraud pentagon lens, this study aims to examine whether pressure, opportunity, rationalization, capability and arrogance affect fraudulent financial reporting.
Wiwit Rica Anggraini, Ani Wilujeng Suryani   +1 more
doaj   +1 more source

The Effect of Financial Ratios On Fraudulent Financial Reporting

COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat, 2022
This study aims to examine the effect of Financial Ratios on Financial Statement Fraud in Manufacturing Companies Listed on the IDX for the 2014-2019 period. The population of this study were 15 companies. The sampling method used was purposive sampling method in order to obtain 15 companies as research samples.
openaire   +1 more source

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, Margo Purnomo, Mas Rasmini   +2 more
openaire   +2 more sources

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

Pengaruh Financial Expertise of Committee Audit Members, Kepemilikan Manajerial, Ukuran Perusahaan, dan Leverage terhadap Terjadinya Kecurangan Pelaporan Keuangan (Studi Pada Perusahaan-Perusahaan yang Listed (Go Public) di Bursa Efek Jakarta (BEJ) periode 2002-2006) [PDF]

, 2012
This research aims to find empirical evidence of factors influencing Fraudulent financial reporting. The factors to be analysed in this research namely financial expertise of Audit Committee, managerial ownership, size company, and leverage.
ANISA, Widya Nur, PRASTIWI, Andri
core  

‘People Need to Understand That They Are Stealing From Their Neighbours’: A Critical Media Analysis of the Representations and Resistance Throughout the Robodebt Scheme

Australian Journal of Social Issues, EarlyView.
ABSTRACT The Robodebt scheme issued thousand‐dollar debts to an estimated half a million people who had received social security. The debts were largely inaccurate and illegal, with the aim of improving the federal government's budget. The 2023 Royal Commission into the Robodebt Scheme found that the stigmatising political and public language about ...
Ella Kruger, Phillipa Evans
wiley   +1 more source

Financial statement fraud based on Hexagon Fraud Approach

JPPI (Jurnal Penelitian Pendidikan Indonesia), 2023
This study aims to determine the effect of fraud hexagons on fraudulent financial statements. The objects of this research are food and beverage companies listed on the Indonesia Stock Exchange for the 2017-2019 period.
Prima Apriwenni, Elis Sondang Dasawati, Chrysolyte Thalia Abigail   +2 more
doaj   +1 more source