Results 61 to 70 of about 131,643 (161)
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
Fraud Pentagon and Fraudulent Financial Reporting in Jakarta Islamic Index [PDF]
, 2021 This study aims to examine pentagon fraud with five elements that can influence the occurrence of fraudulent financial reporting on the Jakarta Islamic Index.
Surepno, Surepno +3 more
core +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 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
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
The Chemical Record, Volume 26, Issue 8, August 2026.This publication describes how R. B. Woodward and Roald Hoffmann crafted their masterpiece publications. Illustrations include Woodward's first draft of the famous “Violations There are none. Nor can violations be expected of so fundamental a principle of maximum bonding.” Original but discarded text shows the stepwise paths toward the W‐H masterpieces.
Jeffrey I. Seeman
wiley +1 more source
Business Strategy &Development, Volume 9, Issue 2, June 2026.ABSTRACT This study examines fraud hexagon theory's cultural boundary conditions in Thai listed companies, identifying which elements operate universally versus requiring reconceptualization for sustainable governance in relationship‐based Asian economies.
Chutima Uaiphon, Phanthip Yangklan
wiley +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