Results 51 to 60 of about 209 (170)

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

Identifikasi Kecurangan Laporan Keuangan Menggunakan Fraud Pentagon (Studi Empiris Perusahaan Jasa Yang Terdaftar Di Bursa Efek Indonesia)

Journal of Innovation and Applied Technology, 2021
Kecurangan laporan keuangan merupakan permasalahan yang masih menjadi tema hangat untuk diperbincangkan, terlebih dengan mencuatnya kasus manipulasi laporan keuangan yang terjadi beberapa tahun belakangan ini.
Anisya Sukmawati
doaj   +1 more source

Fishy Tech: Netting E-Fishery's Billion-Dollar Fraud through Pentagon Theory Analysis

Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Purpose: The causal mechanisms behind startup fraud in Indonesia by analyzing the E-Fishery case through the lens of the Fraud Pentagon Theory. Method: Qualitative methodology combining systematic literature review and case study analysis. Results: E-
Andrew Andrew, Augustpaosa Nariman
doaj   +1 more source

Analysis of Fraud Triangle, Fraud Diamond and Fraud Pentagon Theory to Detecting Corporate Fraud in Indonesia

, 2023
{"references": ["Abdullahi, R., Mansor, N., & Nuhu, M. S. (2015). Fraud triangle theory and fraud diamond theory: Understanding the convergent and divergent for future research. European Journal of Business and Management, 7(28). Retrieved from www.iiste.org", "ACPAI. (2019). Statement on Auditing Standards No. 99.
Christian, N, 1 , Basri, Y. Z, and Arafah, W   +2 more
openaire   +2 more sources

Pentagon fraud perspective analysis in detecting indications of financial statement fraud

International research journal of management, IT and social sciences, 2021
This study aims to obtain empirical evidence regarding the elements of fraud pentagon theory on indications of financial statement fraud. This research was conducted on banking companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period.
Ni Putu Winda Ayuningtyas, I Putu Sudana, I Wayan Suartana, Ni Putu Sri Harta Mimba   +3 more
openaire   +2 more sources

SEBERAPA JAUH BELANJA PEGAWAI BERPERAN DALAM KORUPSI?

Jurnal Akuntansi Multiparadigma
Abstrak – Seberapa Jauh Belanja Pegawai Berperan dalam Korupsi? Tujuan Utama – Tujuan penelitian ini adalah untuk menguji secara empiris peran belanja pegawai dalam memoderasi faktor teori fraud pentagon pada korupsi di pemerintah daerah.
Isna Putri Rahmawati, Dhea Aprilia Suwarno   +1 more
doaj   +1 more source

Pengujian Fraud Pentagon Dalam Mendeteksi Kecurangan Laporan Keuangan

AFRE (Accounting and Financial Review), 2021
A good financial report produced by the company is a reflection of the actual condition of the company and there are no errors. However, management performance is sometimes not as good as expected, so that financial statement fraud can occur for the sake
Adhika Raharja Putra, Yefta Andi Kusnoegroho   +1 more
doaj   +1 more source

Analyzing Fraud Risk Management, Environmental Disclosures and Stewardship in Nigeria's Oil and Gas Sector: A Machine Learning Method Towards Environmental Sustainability

Business Strategy &Development, Volume 8, Issue 3, September 2025.
ABSTRACT This study investigates bidirectional relationships between fraud risk management and environmental stewardship as well as fraud risk management and environmental disclosures through an integrated theoretical framework combining Meta‐model fraud theory with stakeholder, agency, and legitimacy theories.
Israel Akinbode Owolabi, Michael Odei Erdiaw‐Kwasie, Emmanuel Tenakwah   +2 more
wiley   +1 more source

Evaluating Sustainability Through Business Processes Indicators: A Case Study

Journal of Software: Evolution and Process, Volume 37, Issue 8, August 2025.
This paper presents a case study where a process to measure the sustainability of business processes is validated in the context of a higher education organization, although the proposal can be applied to organizations in any sector of activity. The so‐called Gaia method intents to enhance the Green BPM proposal by providing a systematic way to derive ...
Raimel Sobrino‐Duque, Juan Antonio Plasencia, María Ángeles Moraga, Félix García, Begoña Moros, Joaquín Nicolás, José Luis Fernández‐Alemán   +6 more
wiley   +1 more source

FRAUD DETECTION OF FINANCIAL STATEMENTS WITH PENTAGON FRAUD ANALYSIS

Kajian Akuntansi
Abstract.This study aims to determine the effect of financial stability, financial targets, external pressure, external auditor quality, ineffective monitoring, change of auditor, total accruals, CEO education, CEO founder, CEO duality, and political connections on financial statements fraud in Consumer Cyclicals companies listed on the Indonesian ...
Afifah Fadhilah, Deliana Deliana, Abdul Rahman, Selfi Afriani   +3 more
openaire   +1 more source