Results 51 to 60 of about 211 (173)
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 2020 . In the financial sectors, fraud has become a world phenomenon, ranging from fraudulent financial reports, assets misappropriation and corruption. These three types of fraud are practices carried out deliberately against the law which harm many parties.
Dien Noviany Rahmatika +3 more
doaj +1 more source
Application of fraud pentagon in detecting financial statement fraud
International research journal of management, IT and social sciences, 2019 Financial statements manipulation was a fraud form which is generally difficult to detect. The study was intended to analyze fraud pentagon elements in detecting fraudulent financial statements. The research population was all financial sector companies listed on the Indonesia Stock Exchange for the 2015-2018 period.
Herkulanus Bambang Suprasto +4 more
openaire +2 more sources
Indonesia’s Accounting Fraud Practices: A Literature Study
The Indonesian Accounting Review, 2023 This study aims to review a number of theoretical frameworks regarding the reasons why someone commits fraud by involving the fraud triangle theory, the fraud diamond theory, the fraud pentagon theory, and the fraud hexagon theory.
Rizka Indah Permata Sari Selian +1 more
doaj +1 more source
The Analysis of Fraudulent Financial Reporting Determinant through Fraud Pentagon Approach
Jurnal Dinamika Akuntansi, 2017 The purpose of this study was to analyze the prediction of fraudulent financial reporting with the perspective of pentagon fraud. Pentagon fraud theory is the development of the theories of fraud triangle and fraud diamond. The Pentagon fraud theory adds
Siska Apriliana, Linda Agustina
doaj +1 more source
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 +1 more
doaj +1 more source
Comparative Analysis Of Crowe’s Fraud Pentagon Theory On Fraudulent Financial Reporting
Jurnal Akuntansi, 2023 The fraud Pentagon is expected to be able to detect fraudulent financial statements more deeply because there is a component of arrogance that was not previously found in research using the fraud triangle and fraud diamond.
Abu Nizarudin +3 more
doaj +1 more source
Fishy Tech: Netting E-Fishery's Billion-Dollar Fraud through Pentagon Theory Analysis
Jurnal Riset dan Aplikasi: Akuntansi dan ManajemenPurpose: 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
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
PENGARUH FRAUD PENTAGON TERHADAP TAX AVOIDANCE
Jurnal Ilmiah Raflesia Akuntansi, 2022 This study aims to determine the effect of Pentagon Fraud on Tax Avoidance. The type of research conducted is descriptive quantitative research with secondary data sources in the form of annual reports and the population of the Food and Beverages sub-sector manufacturing companies listed on the IDX for the 2016-2020 period.
Siti Mundiroh, Fitria Eka Ningsih
openaire +1 more source
Journal of Raman Spectroscopy, Volume 57, Issue 9, Page 1565-1576, September 2026.We report the development and use of a transmission Raman spectroscopy (TRS) system for a more accurate but nonintrusive way of authentication of API in coated HCQ tablets which otherwise is not possible using the backscattered (BS) configuration of Raman spectroscopy. The coating interference is found to be almost zero in case of the TRS and a greater
Vijay Kumar +5 more
wiley +1 more source