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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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Pengaruh Fraud Diamond Terhadap Indikasi Kecurangan Laporan Keuangan
Jurnal Akuntansi dan Perpajakan, 2021 Fraud in financial statements is a problem that cannot be underestimated. From year to year, cases of fraud are always found. In this case, the role of the auditor profession is needed to detect the possibility of fraud as early as possible, so ...
Dimas Bagus Prakoso, Wahyu Setiyorini
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PENGARUH FRAUD HEXAGON TERHADAP FRAUDULENT FINANCIAL STATEMENT
JURNAL AKUNTANSI UNIVERSITAS JEMBER, 2023 ABSTRACTFraudulent financial statements are actions that are carried out in a planned manner that harm other parties by presenting incorrect financial information. This research aims to analyze the influence of the fraud hexagon theory, that measured with financial stability, external pressure, financial target, state owned enterprises, ineffective ...
Zumratul Meini, Neneng Sherly Maulina
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NLP Sentiment Analysis and Accounting Transparency: A New Era of Financial Record Keeping
Computers, 2023 Transparency in financial reporting is crucial for maintaining trust in financial markets, yet fraudulent financial statements remain challenging to detect and prevent.
Alessio Faccia +2 more
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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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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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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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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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Monex: Journal Research Accounting Politeknik TegalPenelitian ini bertujuan untuk menguji variable Financial Stability, Ineffective Monitoring, Change in Auditor, Change in Director, dan CEO Picture berpengaruh terhadap variable Fraudulent Financial Statement. Penelitian ini menggunakan sampel perusahaan
Yulia Yustikasari, Yeni Priatna Sari
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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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