Results 51 to 60 of about 4,661 (294)
Fraud Pentagon and Fraudulent Financial Reporting in Jakarta Islamic Index [PDF]
, 2021 This study aims to examine pentagon fraud with five elements that can influence the occurrence of fraudulent financial reporting on the Jakarta Islamic Index.
Surepno, Surepno +3 more
core +1 more source
Fraud Hexagon: Detection of Fraud of Financial Report in State-owned Enterprises in Indonesia
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2023 This study aims to identify the potential for fraudulent financial reporting using the Fraud Hexagon approach with pressure, capability, collusion, opportunity, rationalization, and ego indicators.
Sudrajat Sudrajat +2 more
doaj +1 more source
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 +1 more
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 +1 more
doaj +1 more source
Managerial ability and fraudulent financial reporting regard to the moderating effect of government affiliates corporate and auditor's class [PDF]
فصلنامه بورس اوراق بهادار, 2020 This research investigates the relationship Managerial ability and fraudulent financial reporting regard to the moderating effect of government affiliates corporate and auditor's class, using data from 105 listed companies in the period from 1387 to 1396.
meysam doaei, elham gohari
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 BASED OF FRAUD DIAMOND THEORY [PDF]
, 2019 The research aims to analyse whether external pressure, financial stability, financial targets, ineffective monitoring, rationalization and capability effect on fraudulent financial reporting.
Achmad, Tarmizi, Pamungkas, Imang Dapit
core +1 more source
FRAUD HEXAGON THEORY ON FRAUDULENT FINANCIAL REPORTING IN TECHNOLOGY SECTOR COMPANIES [PDF]
The study's goal is to investigate the effects of the fraud hexagon, which consists of pressure, opportunity, rationalization, capability, arrogance, and collusion, on financial statement fraud as measured by the F-score model in public sector technology
Tiswiyanti, Wiwik +2 more
core +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 +2 more
doaj +1 more source
Audit Characteristics and the Likelihood of Fraudulent Financial Reporting
Review of Business ManagementAbstract Purpose To analyze the relationship between audit characteristics and the likelihood of fraudulent financial reporting within companies. Theoretical framework Agency theory. Design/methodology/approach A descriptive, documentary study with a quantitative approach using rough set theory, k-means clustering, and logistic regression methods.
Rubia Frehner Poffo +3 more
openaire +2 more sources