Results 121 to 130 of about 773 (206)

FRAUDULENT FINANCIAL REPORTING: A PENTAGON FRAUD ANALYSIS

Jurnal Ilmiah Ekonomi Dan Bisnis, 2019
Financial statements describe the company's financial condition. There are many gaps in the financial reports that enable management to commit fraudulent financial reporting. This study purpose to analyze the pentagon fraud, namely the pressure that is proxied by the financial target, the opportunity that is proxied by the effectiveness of monitoring ...
Satria tri Nanda, Neneng Salmiah, Dina Mulyana   +2 more
openaire   +2 more sources

Signifikansi Karakteristik Chief Financial Officer dalam Mendeteksi Kecurangan Laporan Keuangan

Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
: The Significance of Chief Financial Officer Characteristics in Detecting Financial Statement Fraud Objective: This study aims to test the effectiveness of the pentagon fraud theory in detecting fraudulent financial statements with CFO characteristics ...
Jaswadi, Dicky Chandra Ardiansah, Anin Dyah Luthfiani   +2 more
doaj   +1 more source

Analisis Fraud Pentagon Dalam Mendeteksi Fraudulent Financial Reporting [PDF]

, 2019
This study aimed to examine the element of fraud in fraud pentagon theory against indications of fraudulent financial reporting. Fraud pentagon model is a further development of classical fraud triangle theory and fraud diamond theory.
Rahmatullah, Robih Salam
core  

Erving Goffman and "The New Normal": Havoc and Containment in the Pandemic Era. [PDF]

Am Sociol, 2021
Hancock BH, Garner R.
europepmc   +1 more source

World Trade Center Health Program - United States, 2012-2020. [PDF]

MMWR Surveill Summ, 2021
Azofeifa A, Martin GR, Santiago-Colón A, Reissman DB, Howard J.   +4 more
europepmc   +1 more source

Mendeteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon

Jurnal Akuntansi Keuangan dan Bisnis, 2018
Penelitian ini bertujuan untuk mendeteksi kecurangan laporan keuangan yang dijelaskan dengan earning management dengan menggunakan fraud pentagon theory. Faktor kecurangan dijelaskan oleh variabel financial target, financial stability, external pressure,
Yossi Septriani, Desi Handayani
doaj  

Do Fraud Pentagon Factors Explain Financial Statement Fraud? Evidence from Indonesian Manufacturing Firms

Advanced Research in Economics and Business Strategy Journal
This study aims to analyze the influence of factors in the fraud pentagon theory, namely financial targets, financial stability, external pressure, ineffective monitoring, change in auditor, change in director, and the frequency of CEO pictures, on ...
Maria Leontina Karina Pajur, Fidiana Fidiana , David Efendi   +2 more
doaj   +1 more source

Opioid prescriptions among the World Trade Center Health Program population. [PDF]

BMC Health Serv Res, 2023
Liu R, Calvert GM, Anderson KR, Malcolm H, Cimineri L, Dupont H, Martinez M.   +6 more
europepmc   +1 more source

Revisiting the Basic/Applied Science Distinction: The Significance of Urgent Science for Science Funding Policy. [PDF]

J Gen Philos Sci, 2022
Shaw J.
europepmc   +1 more source

FRAUD PENTAGON THEORY FOR DETECTING FINANCIAL STATEMENT FRAUD IN BANKING INDUSTRY

International Journal of Application on Economics and Business
Financial statement fraud is an intentional misstatements, omissions or disclosure in financial statement done by an individual or a party to mislead financial statement users when making decisions. Financial statement fraud committed by irresponsible parties for their own advantage can lead to long-term losses.
Aileen Aileen, Susanto Salim
openaire   +1 more source