Results 81 to 90 of about 208 (172)
Using Artificial Intelligence can increase academic fraud in Generation Z
Jurnal Akuntansi dan Auditing IndonesiaAcademic fraud, including cheating and the use of jockey services, has become a major issue in Indonesian higher education. This study aims to examine the influence of the five elements of the Fraud Pentagon Theory: pressure, opportunity ...
Kazia Laturette +2 more
doaj +1 more source
FACTORS INFLUENCING FINANCIAL STATEMENT FRAUD IN THE PENTAGON'S FRAUD PERSPECTIVE
Jurnal Akuntansi dan KeuanganFinancial statement fraud is a serious problem in Indonesia, threatening investor confidence and damaging the integrity of public companies. This phenomenon causes huge losses for investors and stakeholders and erodes confidence in the capital market.
Aris Setiawan +2 more
openaire +1 more source
Stability and disruptive speech
Journal of Social Philosophy, Volume 56, Issue 1, Page 145-161, Spring 2025.
Carl Fox
wiley +1 more source
Indonesian Interdisciplinary Journal of Sharia EconomicsThis study aims to analyze the effect of Fraud Pentagon, Audit Quality, and Financial Performance on the risk of financial statement fraud at PT Indofarma Tbk during the period 2020-2023.
Carsinah Azhara +3 more
doaj
Determinant of Financial Statement Fraud: Fraud Pentagon Perspective in Manufacturing Companies
İlköğretim Online, 2023 This research aims to get empirical proof relating to the results of fraud determinant supported fraud pentagon such as (1) pressure consists of financial stability, external pressure, and financial targets; (2) opportunity consists of ineffective monitoring and nature of industry; (3) rationalization; (4) competence; and (5) arrogance toward financial
Sendi Angsari Harman, Yustrida Bernawati
openaire +1 more source
Jurnal AkuntansiThis study explores the factors contributing to fraud in the public sector through the lens of the Pentagon Theory and examines how organizational culture and internal control play a role in preventing fraud in government institutions.
doaj +1 more source
The Influence of Pentagon Fraud on Financial Reporting Fraud
Indonesian Interdisciplinary Journal of Sharia EconomicsFinancial statement fraud involves the intentional alteration of financial records by management or related individuals to distort the company’s true financial position, with the purpose of misleading stakeholders for either personal gain or ...
Gerardus Alan Darmasaputra +1 more
doaj +1 more source
Determinan Fraudulent Financial Statement: Peran Komite Audit Sebagai Pemoderasi
Kompartemen: Jurnal Ilmiah AkuntansiThe phenomenon of Fraudulent Financial Statement contributes the largest average loss in the world compared to other types of fraud and the involvement of property and real estate sector companies in Fraudulent Financial Statement scandal prompts ...
Putri Puspa Alkotdriyah +4 more
doaj +1 more source
Artificial Intelligence and Human Psychology in Online Transaction Fraud. [PDF]
Front Psychol, 2022 Firdaus R, Xue Y, Gang L, Sibt E Ali M.
europepmc +1 more source
INFLUENCE OF FRAUD PENTAGON IN DETECTING FRAUDULENT FINANCIAL STATEMENTS
JOURNAL OF BUSINESS STUDIES AND MANGEMENT REVIEWThis study aims to examine the elements of the Fraud Pentagon proxied by five variables consisting of Pressure (External Pressure), Opportunity (Ineffective Monitoring), Rationalization (Change in Auditor), Ability (Change in Directors), and Arrogance (Frequent Number of CEO's Pictures) which are hypothesized to affect Financial Statement Fraud.
Ananda, Ocha +3 more
openaire +2 more sources