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The Determinants of Financial Statement Fraud: Fraud Pentagon Perspective [PDF]

Jurnal Akuntansi Aktual
Purpose: This study investigates the determinants of financial statement fraud from the perspectives of fraud pentagon theory. It is important to study the issue within the context of state-owned companies (BUMN) as stakeholders pay a lot of attention ...
Jannah Zahra Inayah, Anis Chariri
doaj   +3 more sources

Factors that Influence Financial Statement Fraud with Fraud Pentagon Analysis [PDF]

Asia Pacific Fraud Journal, 2023
This study has a purpose to observe what is the impact of Fraud Pentagon Theory. This includes the following opportunity (as proxied) using the industrial nature variables and ineffective monitoring, capability (as proxied by the variable of change in ...
Wibowo, Danny, Danny Wibowo, Putra, Yusril, Yusril Putra   +3 more
core   +2 more sources

Kecurangan pelaporan keuangan organisasi kemahasiswaan: perspektif crowe’s fraud pentagon theory [PDF]

Jurnal Akuntansi Aktual, 2021
This study aims to investigate the practice of fraudulent accountability reports on Student Organization at State University X based on the perspective of fraud pentagon theory. This research used qualitative methods with a case study approach.
Sunaryo Sunaryo, Helianti Utami
doaj   +3 more sources

Application of Fraud Pentagon in Detecting Financial Statement Fraud [PDF]

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.
Antawirya, R. D. (R), Suprasto, H. B. (Herkulanus), Wirajaya, I. G. (I), Suaryana, I. G. (I), Putri, I. G. (I)   +4 more
core   +4 more sources

Determinants of Fraud in the Village Government: The Pentagon's Fraud Perspective

Journal of Accounting Research, Organization and Economics, 2021
Objective– This study aims to examine and analyze the factors that influence fraud from a pentagon fraud perspective in the Village Government of Kampar Kiri District, Riau Province, Indonesia.
Yesi Mutia Basri, Olga Fadilla, Al Azhar
doaj   +3 more sources

TEORI FRAUD PENTAGON dan DETEKSI KECURANGAN PELAPORAN KEUANGAN [PDF]

Jurnal Akuntansi Kontemporer, 2019
The purpose of this research is to investigate whether the fraud pentagon theory predictors, namely: Pressure, Opportunity, Rationalization, Capability and Arrogance able to explain the probability of financial statement of fraud occurrence in Indonesia.
Nova Novita
doaj   +2 more sources

Fraud Pentagon for Detecting Financial Statement Fraud [PDF]

Journal of Economics, Business & Accountancy Ventura, 2020
A financial statement is a result of financial reporting that describes the results of an entity’s financial performance for a specified period. Financial statements can also cause managers in an entity to commit financial reporting fraud because they ...
Ananda Putra Nindhita Aulia Haqq, Gideon Setyo Budiwitjaksono   +1 more
doaj   +2 more sources

The Role of Fraud Pentagon in Explaining Financial Reporting Fraud

International Journal of Business, Economics, and Social Development
This study aims to examine the five elements of the fraud pentagon (ressure, opportunity, rationalization, capability, and arrogance) to enhance the detection and mitigation of financial statement fraud in companies listed on the Indonesia Stock Exchange
Fadilla Cahyaningtyas, Pipit Rosita Andarsari   +1 more
doaj   +2 more sources

The Analysis of Fraud in Perspective of Fraud Pentagon Theory: An Empirical Study in Indonesia

Jati, 2023
This study aims to delve into the primary causes of fraud, focusing on the fraud pentagon theory that encompasses all types of fraud in both the public and private sectors particularly in Indonesia. Using a qualitative phenomenological descriptive method,
Heriyanni Mashitoh, Eka Wirajuang Daurrohmah, Dedi Iskandar Inan, Antares Firman   +3 more
doaj   +2 more sources

Determinants of Pentagon Fraud in Detecting Financial Statement Fraud and Company Value

Majalah Ilmiah Bijak, 2021
Purpose of this study was to analyze the determinants of fraud pentagon, namely pressure, opportunity, rationality, capability and arrogance of fraudulent financial statements and value. company.
Heru Satria Rukmana
doaj   +2 more sources