Results 51 to 60 of about 131,643 (161)
The impact of ethics and fraud pentagon theory on academic fraud behavior
Journal of Business and Information Systems (e-ISSN: 2685-2543), 2021 This study aims to determine the impact of ethics, pressure, opportunity, rationalization, competence, and arrogance on accounting students' academic fraud behavior. The population of this research consists of UPN "Veteran" Yogyakarta accounting students.
Dian Indri Purnamasari +1 more
openaire +2 more sources
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 2020 . In the financial sectors, fraud has become a world phenomenon, ranging from fraudulent financial reports, assets misappropriation and corruption. These three types of fraud are practices carried out deliberately against the law which harm many parties.
Dien Noviany Rahmatika +3 more
doaj +1 more source
“PENGARUH EARNING MANAGEMENT SEBAGAI PERANTARA FRAUD PENTAGON TERHADAP PENDETEKSIAN FRAUDULENT FINANCIAL REPORTING” [PDF]
, 2021 Penelitian ini bertujuan untuk menguji pengaruh Fraud Pentagon terhadap Pendeteksian Fraudulent Financial Reporting melalui Earnings Management sebagai variabel intervening.
Alfia, Famia Septa Dinda
core
ANALISIS PENCEGAHAN FRAUD DENGAN PENDEKATAN FRAUD PENTAGON PADA PERUSAHAAN JAKARTA ISLAMIC INDEX (JII) [PDF]
, 2023 ABSTRAK Fraud merupakan suatu masalah yang dapat menghambat pencapaian tujuan perusahaan, dan biasanya dilakukan oleh individu atau sekelompok orang yang memiliki pengalaman dibidangnya yang terjadi karena adanya kesempatan serta adanya benturan ...
NOVA, ESTILIA
core +1 more source
Indonesia’s Accounting Fraud Practices: A Literature Study
The Indonesian Accounting Review, 2023 This study aims to review a number of theoretical frameworks regarding the reasons why someone commits fraud by involving the fraud triangle theory, the fraud diamond theory, the fraud pentagon theory, and the fraud hexagon theory.
Rizka Indah Permata Sari Selian +1 more
doaj +1 more source
FRAUD DETECTION THROUGH FINANCIAL STATEMENT IN ISLAMIC BANKS WITH FRAUD PENTAGON THEORY [PDF]
, 2018 This aim of this research was to detect fraud in financial statements with Fraud Pentagon Theory. Fraud pentagon theory (Crowe, 2011) is development of previous fraud theory.
Putri Senjani, Yayu, Widayanto, Fahris
core +1 more source
The Analysis of Fraudulent Financial Reporting Determinant through Fraud Pentagon Approach
Jurnal Dinamika Akuntansi, 2017 The purpose of this study was to analyze the prediction of fraudulent financial reporting with the perspective of pentagon fraud. Pentagon fraud theory is the development of the theories of fraud triangle and fraud diamond. The Pentagon fraud theory adds
Siska Apriliana, Linda Agustina
doaj +1 more source
Riset Akuntansi dan Keuangan Indonesia, 2019 The purpose of this study was to analyze fraud risk factors on the implementation of fraudulent financial reporting, based on crown’s fraud pentagon theory. There are 8 variables in this study, which are thought to influence fraud. This research consists
Noer Sasongko +1 more
doaj +1 more source
Comparative Analysis Of Crowe’s Fraud Pentagon Theory On Fraudulent Financial Reporting
Jurnal Akuntansi, 2023 The fraud Pentagon is expected to be able to detect fraudulent financial statements more deeply because there is a component of arrogance that was not previously found in research using the fraud triangle and fraud diamond.
Abu Nizarudin +3 more
doaj +1 more source
Fishy Tech: Netting E-Fishery's Billion-Dollar Fraud through Pentagon Theory Analysis
Jurnal Riset dan Aplikasi: Akuntansi dan ManajemenPurpose: The causal mechanisms behind startup fraud in Indonesia by analyzing the E-Fishery case through the lens of the Fraud Pentagon Theory. Method: Qualitative methodology combining systematic literature review and case study analysis. Results: E-
Andrew Andrew, Augustpaosa Nariman
doaj +1 more source