The Determinants of Financial Statement Fraud: Fraud Pentagon Perspective [PDF]
Jurnal Akuntansi AktualPurpose: This study investigates the determinants of financial statement fraud from the perspectives of fraud pentagon theory. It is important to study the issue within the context of state-owned companies (BUMN) as stakeholders pay a lot of attention ...
Jannah Zahra Inayah, Anis Chariri
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Testing the Crowes Pentagon Theory of Fraud on Financial Statement Fraud [PDF]
International Journal of Management, Accounting and EconomicsThis paper aims to test the Crowes Pentagon Theory of Fraud in detecting financial statement fraud and provide further explanation of the fraud indicators in the Pentagon Fraud Theory consisting of pressure, opportunity, competence, rationalization, and ...
Jasella Yanti +2 more
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The Role of Fraud Pentagon in Explaining Financial Reporting Fraud
International Journal of Business, Economics, and Social DevelopmentThis study aims to examine the five elements of the fraud pentagon (ressure, opportunity, rationalization, capability, and arrogance) to enhance the detection and mitigation of financial statement fraud in companies listed on the Indonesia Stock Exchange
Fadilla Cahyaningtyas +1 more
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Fraud Pentagon for Detecting Financial Statement Fraud [PDF]
Journal of Economics, Business & Accountancy Ventura, 2020 A financial statement is a result of financial reporting that describes the results of an entity’s financial performance for a specified period. Financial statements can also cause managers in an entity to commit financial reporting fraud because they ...
Ananda Putra Nindhita Aulia Haqq +1 more
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Determinants of Fraud in the Village Government: The Pentagon's Fraud Perspective
Journal of Accounting Research, Organization and Economics, 2021 Objective– This study aims to examine and analyze the factors that influence fraud from a pentagon fraud perspective in the Village Government of Kampar Kiri District, Riau Province, Indonesia.
Yesi Mutia Basri, Olga Fadilla, Al Azhar
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FINANCIAL REPORTING FRAUD ANALYSIS FROM THE PERSPECTIVE OF THE PENTAGON FRAUD
Jurnal Riset Akuntansi Kontemporer, 2022 This research aims at investigating fraudulent financial reporting, pressure, opportunities, rationalization, competence and arrogance. Additionally, the Chemical industry tends to have a greater risk of fraud, thus the object of this research is Basic Industry & Chemical Sectors listed on the Indonesia Stock Exchange from 2015 to 2019.
Nabila Fikri Syafira +1 more
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In the future workplace: how the Dark Triad influences unethical behavior through the Fraud Pentagon among accounting students [PDF]
Frontiers in PsychologyIntroductionCorruption is a blight that can infect the economy like termites. The most prevalent sources of corruption in every community are unethical and deceitful behavior. People act unethically for many reasons, the most serious being the Dark Triad.
Fahad Albejaidi, Yasir Hayat Mughal
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The Analysis of Fraud in Perspective of Fraud Pentagon Theory: An Empirical Study in Indonesia
Jati, 2023 This study aims to delve into the primary causes of fraud, focusing on the fraud pentagon theory that encompasses all types of fraud in both the public and private sectors particularly in Indonesia. Using a qualitative phenomenological descriptive method,
Heriyanni Mashitoh +3 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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Determinants of Academic Fraud Behavior: The Perspective of the Pentagon Fraud Theory
Advances in social science, education and humanities research, 2023 Nurcahyono Nurcahyono
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