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Pendeteksian Potensi Financial Statement Fraud dengan Analisis Fraud Pentagon

The aim of this research is to identify potential instances of financial statement fraud using the Fraud Pentagon theory, which includes the elements of pressure, opportunity, rationalization, competence, and arrogance. Pressure is represented by variables such as financial stability, financial targets, and external pressures.
Lestari, Widya   +2 more
openaire   +1 more source

Analysis of Fraudulent Financial Reporting Through the Fraud Pentagon Theory

Advances in economics, business and management research, 2020
exaly  

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