Results 121 to 130 of about 131,643 (161)

PENGARUH FRAUD PENTAGON DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN

, 2019
This research examined the effect of fraud pentagon toward fraudulent financial reporting on earning management. Fraud pentagon theory that purposed by Crowe (2011) said that there are five conditions that become indicators of the fraudulent financial ...
Terzaghi, Muhammad Titan, Khadafi, Muhammad   +1 more
core  

Signifikansi Karakteristik Chief Financial Officer dalam Mendeteksi Kecurangan Laporan Keuangan

Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
: The Significance of Chief Financial Officer Characteristics in Detecting Financial Statement Fraud Objective: This study aims to test the effectiveness of the pentagon fraud theory in detecting fraudulent financial statements with CFO characteristics ...
Jaswadi, Dicky Chandra Ardiansah, Anin Dyah Luthfiani   +2 more
doaj   +1 more source

ANALISIS ELEMEN TEORI CROWE’S FRAUD PENTAGON DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD [PDF]

, 2020
Tujuan dalam penelitian ini adalah menganalisis elemen teori Crowe’s fraud pentagon dalam mendeteksi financial statement fraud. Varianel pertama Crowe’s fraud pentagon adalah tekanan (Pressure), varibel kedua adalah kesempatan (opportunity), variabel ...
EVRILLYA RACHMATIKA
core  

Revisiting Fraud Theories in Indonesian Context: A Systematic and Critical Literature Analysis

The Indonesian Accounting Review
Financial fraud, ranging from corporate mismanagement to embezzlement of public funds, remains a crucial issue in Indonesia, reflecting systemic weaknesses in governance and regulation.
Ida Kristiana, Nabila Syaharani Selima, Doddy Setiawan   +2 more
doaj   +1 more source

FRAUD PENTAGON THEORY FOR DETECTING FINANCIAL STATEMENT FRAUD IN BANKING INDUSTRY

International Journal of Application on Economics and Business
Financial statement fraud is an intentional misstatements, omissions or disclosure in financial statement done by an individual or a party to mislead financial statement users when making decisions. Financial statement fraud committed by irresponsible parties for their own advantage can lead to long-term losses.
Aileen Aileen, Susanto Salim
openaire   +1 more source

PENGARUH TEORI FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN

This research aims to determine the influence of elements of fraud pentagon in cheating financial statements on banks listed on the Indonesia Stock Exchange.
Auliah Wililyadi, Siti Salwa
core   +1 more source

Mendeteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon

Jurnal Akuntansi Keuangan dan Bisnis, 2018
Penelitian ini bertujuan untuk mendeteksi kecurangan laporan keuangan yang dijelaskan dengan earning management dengan menggunakan fraud pentagon theory. Faktor kecurangan dijelaskan oleh variabel financial target, financial stability, external pressure,
Yossi Septriani, Desi Handayani
doaj  

Analisis Model Fraud Pentagon Dalam Pendeteksian Kecurangan Laporan Keuangan [PDF]

, 2018
The purpose of this study is to analyze the ability of pentagon fraud theory in detecting financial statement fraud. The dependent variable that used in this study is financial statement fraud, then the independent variable that used in this study is ...
Setiawan, Indra
core  

Do Fraud Pentagon Factors Explain Financial Statement Fraud? Evidence from Indonesian Manufacturing Firms

Advanced Research in Economics and Business Strategy Journal
This study aims to analyze the influence of factors in the fraud pentagon theory, namely financial targets, financial stability, external pressure, ineffective monitoring, change in auditor, change in director, and the frequency of CEO pictures, on ...
Maria Leontina Karina Pajur, Fidiana Fidiana , David Efendi   +2 more
doaj   +1 more source

In the future workplace: how the Dark Triad influences unethical behavior through the Fraud Pentagon among accounting students

Frontiers in Psychology
IntroductionCorruption is a blight that can infect the economy like termites. The most prevalent sources of corruption in every community are unethical and deceitful behavior. People act unethically for many reasons, the most serious being the Dark Triad.
Fahad Albejaidi, Yasir Hayat Mughal
doaj   +1 more source