Results 21 to 30 of about 131,643 (161)
FRAUD PENTAGON DAN KECURANGAN LAPORAN KEUANGAN [PDF]
EkBis: Jurnal Ekonomi dan Bisnis, 2019 Nowadays fraudulent actions on financial statements are increasing. The impact of these actions is not only felt by investors individually but also affects global economic stability.
Faradiza, Sekar Akrom
core +3 more sources
The Comparison of Fraud Models in Audit Plan Adjustment [PDF]
پژوهشهای تجربی حسابداری, 2021 The design of the audit plan so that it can be used to adequately respond to fraud risk is one of the most importantDesigning an audit plan that can respond adequately to fraud risks is one of the most important verifying activities of auditors.
Masoud Taheri +2 more
doaj +1 more source
FINANCIAL REPORTING FRAUD ANALYSIS FROM THE PERSPECTIVE OF THE PENTAGON FRAUD
Jurnal Riset Akuntansi Kontemporer, 2022 This research aims at investigating fraudulent financial reporting, pressure, opportunities, rationalization, competence and arrogance. Additionally, the Chemical industry tends to have a greater risk of fraud, thus the object of this research is Basic Industry & Chemical Sectors listed on the Indonesia Stock Exchange from 2015 to 2019.
Nabila Fikri Syafira +1 more
doaj +2 more sources
The usage of Fraud Hexagon Model to discover fraud in the Financial Statements An Applied Study [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗ, 2022 The research aims to use the Fraud Hexagon Model to improve the comprehension the main elements that cause fraud to occur. Fraud Hexagon Model is the expansion of Pentagon fraud model, fraud diamond and fraud triangle.
ألاء عبده إبراهيم حسن الکتبي
doaj +1 more source
The Effect of Governance, Risk Management, and Compliance on Efforts to Minimize Potential Fraud Based on the Fraud Pentagon Concept [PDF]
, 2021 This study aims to determine the effect of corporate governance, risk management, and compliance with applicable regulations on efforts to minimize the potential fraud based on the Fraud Pentagon concept.
Hermawan, Agung +3 more
core +1 more source
Fraud Pentagon: Detection of Financial Statement Fraud in a Firm
Mediterranean Journal of Social Sciences, 2023 The study examines conceptually the detection of financial statements fraud using fraud pentagon. The study discusses the relationship between fraud pentagon and financial statement fraud. The methodology adopted in this study is library research whereby relevant and extant literature related to the elements in fraud pentagon were reviewed in relation ...
Ehigie Aimienrovbiye Humphrey +2 more
openaire +1 more source
El Muhasaba: Jurnal Akuntansi, 2022 This study examine the dimensions of fraud pentagon to explain this effect on the financial statement fraud. The fraud pentagon theory shows five elements can affect financial statement fraud, the element of pressure, the element of opportunity, the ...
Ybanez Vijeysechan Hamadi +2 more
doaj +1 more source
ROOT CAUSE ANALYSIS USING FRAUD PENTAGON THEORY APPROACH (A CONCEPTUAL FRAMEWORK) [PDF]
, 2020 Fraud and corruption are two types of crimes that can harm others. According to Transparency International, the perceived level ofpublic sector corruption in Indonesia was ranked 89 out of 180 countries in the world in 2018.
Ramadhan, Dona
core +1 more source
Pengaruh Fraud Pentagon terhadap Financial Statement Fraud [PDF]
, 2023 This study aims to determine the effect of pentagon fraud on financial statement fraud, empirical studies on LQ-45 companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021.
Dara, Nursimah +2 more
core +1 more source
The Effect of Fraud Pentagon on Fraudulent Financial Reporting
Integrated Journal of Business and Economics, 2021 The purpose of this research is to demonstrate and investigate the influence of the fraud pentagon on fraudulent financial reporting. A quantitative technique was applied in the investigation. This study makes use of secondary data and a purposive sampling technique.
Hanna Nihayah Fahira +2 more
openaire +2 more sources