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The value of restatement to fraud prediction
Journal of Business Economics and Management, 2019 A financial report restatement reflects errors in the previous financial statement, and thus it increases investors’ doubt about the credibility of the financial statement.
Shi Qiu, Hong-Qu He, Yuan-sheng Luo
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Determinants of Pentagon Fraud in Detecting Financial Statement Fraud and Company Value
Majalah Ilmiah Bijak, 2021 Purpose of this study was to analyze the determinants of fraud pentagon, namely pressure, opportunity, rationality, capability and arrogance of fraudulent financial statements and value. company.
Heru Satria Rukmana
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Jurnal Akademi Akuntansi, 2022 Financial statement fraud is an opportunistic behavior of agents that misleads the principal due to information asymmetry. Principals take advantage of corporate governance to overcome this.
Andreas Tanjaya, Febrian Kwarto
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Dealing with fraudulent financial statement in business organizations through whistleblowing system and staff awareness of fraud [PDF]
, 2016 The main aim of this study is to deal with fraudulent financial statement in business organizations.This study suggests that whistle blowing system and staff awareness of fraud empirically can minimize and mitigate financial statement fraudulently ...
Maulidi, Ach
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PENGARUH FAKTOR-FAKTOR FRAUD DIAMOND TERHADAP DETEKSI FRAUDULENT FINANCIAL STATEMENT [PDF]
, 2019 Afrindah Eka Ramadhani, 2019: The Influence of Fraud Diamond’s Factors on Detection Fraudulent Financial Statement. Universitas Negeri Jakarta. This study aims to examine the effect of pressure, opportunity, rationalization dan capability to detection ...
AFRINDAH EKA RAMADHANI, . +1 more
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Journal of Accounting and Investment, 2022 Research aims: This study seeks to prove empirical evidence regarding the effect of managerial ability on fraudulent financial statements. Design/Methodology/Approach: The population of this study was manufacturing firms listed on the Indonesia Stock ...
Yahya Yeshua Ahmad +2 more
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The Role of Pentagon Fraud in Detecting Fraudulent Financial Statements
Golden Ratio of Finance Management, 2022 Pentagon fraud is one type of financial fraud that occurs in companies. Pentagon fraud occurs when a company hides or deceives financial statements to reduce the amount of taxes it must withhold or to increase the value of the company for investors report. The purpose of this study was to examine and analyze the effect of the pentagon fraud variable on
Shevina Rimadanti +2 more
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Fraudulent Financial Statements at Sharia Banks
Accounting Analysis Journal, 2020 This study aims to analyze the determinants of fraudulent financial statements in the perspective of crowe’s fraud pentagon theory at Sharia Commercial Banks in Indonesia. The population of this study was Sharia Commercial Banks in Indonesia with observation period in 2015-2018. Samples are selected by using purposive sampling method.
Neni Uciati, Hasan Mukhibad
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Corporate Governance in Detecting Lack of Financial Report
Jurnal Dinamika Manajemen, 2017 Fraudulent financial statements begins with the act of manipulating the financial statements for personal gain. Efforts to fulfill obligations on the rights of stakeholders make corporate governance play an important role in minimizing the occurrence of ...
Syamsudin Syamsudin +3 more
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Jurnal Akuntansi, 2021 This study aims to determine the effect of the fraud hexagon model, namely pressure (stimulus) which is proxied by financial targets and financial stability, capabilities that are proxied by changes in directors, opportunities proxied by ineffective ...
Samuel Gevanry Sagala, Valentine Siagian
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