Results 41 to 50 of about 190 (151)
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
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
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 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
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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
Analysis of Factors Influencing Fraudulent Financial Statements: Pentagon Fraud Perspective and Managerial Ownership [PDF]
SHS Web of ConferencesFinancial statement fraud poses a significant threat to the integrity of financial reporting and investor confidence so will become a threat to sustainability and business continuity.
Putra Wahyu Manuhara +2 more
doaj +1 more source
FRAUDULENT FINANCIAL REPORTING ON PROPERTY, REAL ESTATE, AND BUILDING CONSTRUCTION COMPANIES
Assets: Jurnal Akuntansi dan Pendidikan, 2021 The purpose of this research is to detect fraudulent financial reporting in the property, real estate, and building construction sectors listed on the IDX based on the perspective of the fraud pentagon theory. The data collection technique used purposive
Anik Mega Cahyani +2 more
doaj +1 more source
Fraudulent Financial Statements at Sharia Banks
Accounting Analysis Journal, 2020 This study aims to analyze the determinants of fraudulent financial statements in the perspective of crowe’s fraud pentagon theory at Sharia Commercial Banks in Indonesia.
Neni Uciati, Hasan Mukhibad
doaj +1 more source
, 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 +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 +3 more
openaire +2 more sources