Results 101 to 110 of about 208 (172)

THE INFLUENCE OF FRAUD PENTAGON ON FRAUDULENT FINANCIAL STATEMENTS

open access: yesBilancia : Jurnal Ilmiah Akuntansi
This research aims to determine the influence of Pentagon Fraud in the face of Fraudulent Financial Statements on Banking subsector companies that have registered on the IDX in the period 2019 to 2023. This research uses secondary data with a sampling technique in the form of purposive sampling.
Mimelientesa Irman   +2 more
openaire   +1 more source

Pentagon Fraud and Sustainability Reporting: A Literature Review

open access: yesJournal of Economics, Finance And Management Studies
Sustainability reporting is a communication tool for companies to inform stakeholders about their environmental, social, and Governance activities while also serving as a strategic approach to strengthening corporate reputation. Thus, this study aims to fill this research gap by examining how fraud factors impact transparency and accountability in ...
Sutrisno Sutrisno   +2 more
openaire   +2 more sources

FRAUD PENTAGON DAN KECURANGAN LAPORAN KEUANGAN

open access: yesEkBis: Jurnal Ekonomi dan Bisnis, 2019
Nowadays fraudulent actions on financial statements are increasing. The impact of these actions is not only felt by investors individually but also affects global economic stability. There has been a lot of research related to fraud using fraud triangle model consists of pressure, opportunity and rationalization.
openaire   +2 more sources

Fraud Pentagon Terhadap Kecurangan Laporan Keuangan

open access: yesBalance : Jurnal Akuntansi dan Manajemen
Tindakan fraud pada laporan keuangan saat ini semakin meningkat. Dampak dari tindakan tersebut tidak hanya dirasakan oleh para investor secara individual. Namun, juga berdampak terhadap stabilitas ekonomi secara global. Telah banyak dilakukan penelitian terkait fraud dengan menggunakan fraud triangle yang berkembang menjadi fraud diamond yang ...
null Suci Salmani   +2 more
openaire   +1 more source

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