Results 101 to 110 of about 131,643 (161)

ROLE OF AUDIT COMMITTEE IN THE FRAUD PENTAGON AND FINANCIAL STATEMENT FRAUD

International Journal of Contemporary Accounting, 2020
The research aims to detect financial statement fraud by means of Fraud Pentagon, with Audit Committee as a moderating variable. Variables applied in this research are a dependent variable in form of Financial Statement Fraud, an independent variable in form of Fraud Pentagon consisting of Pressure, Opportunity, Rationalization, Competence or ...
openaire   +2 more sources

Analisis Fraud Pentagon Dalam Mendeteksi Fraudulent Financial Reporting [PDF]

, 2019
This study aimed to examine the element of fraud in fraud pentagon theory against indications of fraudulent financial reporting. Fraud pentagon model is a further development of classical fraud triangle theory and fraud diamond theory.
Rahmatullah, Robih Salam
core  

Using Artificial Intelligence can increase academic fraud in Generation Z

Jurnal Akuntansi dan Auditing Indonesia
Academic fraud, including cheating and the use of jockey services, has become a major issue in Indonesian higher education. This study aims to examine the influence of the five elements of the Fraud Pentagon Theory: pressure, opportunity ...
Kazia Laturette, Adelia Syahrani, Louisa Octavica   +2 more
doaj   +1 more source

Efektivitas Fraud Diamond Dan Fraud Pentagon dalam Mendeteksi Kecurangan pada Laporan Keuangan Perusahaan IDX30 yang Terdaftar di BEI 2018-2020

, 2022
Penelitian ini bertujuan untuk melihat efektifitas teori fraud diamond dan fraud pentagon dalam mendeteksi kecurangan laporan keuangan pada perusahaan IDX30 yang terdaftar di Bursa Efek Indonesia tahun 2018-2020.
Sastiana, Wanda Alisah
core  

FACTORS INFLUENCING FINANCIAL STATEMENT FRAUD IN THE PENTAGON'S FRAUD PERSPECTIVE

Jurnal Akuntansi dan Keuangan
Financial statement fraud is a serious problem in Indonesia, threatening investor confidence and damaging the integrity of public companies. This phenomenon causes huge losses for investors and stakeholders and erodes confidence in the capital market.
Aris Setiawan, Reni Dwi Widyastuti, Roynaldi Buwono Apriandy   +2 more
openaire   +1 more source

Stability and disruptive speech

Journal of Social Philosophy, Volume 56, Issue 1, Page 145-161, Spring 2025.
Carl Fox
wiley   +1 more source

Peran Kepemilikan Keluarga Dalam Memoderasi Pengaruh Fraud Pentagon Terhadap Kecurangan Laporan Keuangan [PDF]

Detecting potential financial reporting fraud in the IDX-listed real estate and property firms between 2019 and 2023, this study applies the Fraud Pentagon Theory.
larasati, ressa, chariri, anis
core   +1 more source

Detecting Financial Reporting Fraud through the Fraud Pentagon Approach

Worksheet : Jurnal Akuntansi
This study analyzes the influence of fraud pentagon elements on financial statement fraud in basic materials companies listed on the Indonesia Stock Exchange. Independent variables include financial targets, ineffective monitoring, auditor switching, director turnover, CEO photo count, and external pressure.
Siti Nor Halipah, Anisa Kusumawardani
openaire   +1 more source

The Relationship Between Fraud Pentagon, Audit Quality, and Financial Performance with the Risk of Financial Statement Fraud: An Empirical Study on PT Indofarma

Indonesian Interdisciplinary Journal of Sharia Economics
This study aims to analyze the effect of Fraud Pentagon, Audit Quality, and Financial Performance on the risk of financial statement fraud at PT Indofarma Tbk during the period 2020-2023.
Carsinah Azhara, Sirri Mubarokah, Cahya Dewi Kirani, Janiman Janiman   +3 more
doaj  

The Interpretation of Organizational Culture and Internal Control in Preventing Fraud: A Case Study in the Bengkulu Provincial Government

Jurnal Akuntansi
This study explores the factors contributing to fraud in the public sector through the lens of the Pentagon Theory and examines how organizational culture and internal control play a role in preventing fraud in government institutions.
doaj   +1 more source