Results 41 to 50 of about 131,643 (161)
[Retracted] False Financial Statement Identification Based on Fuzzy C‐Means Algorithm
Complexity, Volume 2021, Issue 1, 2021., 2021 Financial accountants falsify financial statements by means of financial techniques such as financial practices and financial standards, and when compared with conventional financial data, it is found that the falsified financial data often lack correlation or even contradict each other in terms of financial data indicators. At the same time, there are
Jixiao Li, Zhihan Lv
wiley +1 more source
Analisis Fraud Pentagon dalam Mendeteksi Financial Statement Fraud [PDF]
, 2020 This research aims to analyze the influence of fraud pentagon theory on detecting the financial statement fraud proxied with earning management. Element fraud pentagon which used on independent variabel is financial stability, external pressure, nature ...
, Dr. Fatchan Achyani, S.E, M.Si +1 more
core +1 more source
AnalisisPengaruh FraudPentagonUntukMendeteksi Manipulasi Laporan Keuangan
Jurnal Akuntansi dan Perpajakan, 2020 This research is to find out the influence of fraud pentagon for detection fraudulent financial reporting. Fraud Pentagon as independent variable which has five elements, namely: (1) Pressure, which proxied by financial stability, external pressure, and ...
Garin Puspitasari, Hastuti Woro Hastuti
doaj +1 more source
APAKAH TEORI FRAUD PENTAGON RELEVAN DALAM MENDETEKSI PENGGELAPAN PAJAK?
Jurnal Akuntansi Multiparadigma, 2021 Abstrak – Apakah Teori Fraud Pentagon Relevan dalam Mendeteksi Penggelapan Pajak? Tujuan Utama – Penelitian ini memiliki tujuan menguji adanya dampak efek variabel berdasarkan teori fraud pentagon sebagai deteksi indikasi penggelapan pajak.
Ayu Fury Puspita +2 more
doaj +1 more source
FRAUD PENTAGON ANALYSIS ON DETERMINAND FRAUD FINANCIAL STATEMENT
Jurnal Kewirausahaan dan Inovasi, 2023 The purpose of this study was to determine the effect of Pressure on Fraudulent Financial Statements, Opportunity on Fraudulent Financial Statements, Rationalization on Fraudulent Financial Statements, Competence on Fraudulent Financial Statements, and Arrogance on Fraudulent Financial Statements.
openaire +1 more source
FRAUD PENTAGON IN DETECTING FINANCIAL STATEMENT FRAUD
International Journal of Economic Integration and Regional CompetitivenessObjective: This study aims to analyze the influence of the fraud pentagon elements on financial statement fraud in manufacturing companies within the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2016–2020 period. Method: A quantitative approach was employed using secondary data derived from company annual reports.
Fityan Izza Noor Abidin +2 more
openaire +2 more sources
Crowe's Fraud Pentagon Theory dalam Pencegahan Fraud pada Proses Pengadaan melalui E-Procurement
Jurnal Kajian Akuntansi, 2017 This research aims to identify how much the use of e-procurement can prevent or reduce things that trigger the occurrence of fraud, given the high level of corruption that occurs in the government procurement of goods/services.
Krisnhoe Sukma Danuta
doaj +3 more sources
PENELITIAN PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN PELAPORAN KEUANGAN : STUDI META ANALISIS
, 2023 Penelitian ini bertujuan untuk mengintegrasikan berbagai jurnal terkait topik Fraud Pentagon berpengaruh terhadap kecurangan pelaporan keuangan di Indonesia periode 2012-2020. Metode pengumpulan data menggunakan metode observasi berbagai jurnal.
Eleazar, Azarya +3 more
core +1 more source
Detecting fraud of financial statement through pentagon's fraud theory
Jurnal Inovasi Ekonomi, 2022 This study aims to detect fraudulent financial statements using the Pentagon's fraud theory. The fraud pentagon theory is projected with financial targets, financial stabilities, external pressure, institutional ownership, ineffective monitoring, quality external auditors, change in auditor, capability, and CEO arrogancy. This study uses a quantitative
Ali Murtado +3 more
openaire +1 more source
Jurnal ASET (Akuntansi Riset), 2017 . The purpose of this study is to determine the effect of analysis fraud pentagon toward fraudulent financial reporting using the beneish model to the companies have implemented ASEAN CG Scorecard fraud pentagon measured by arrogance, competence ...
Aprilia Aprilia
doaj +1 more source