Results 101 to 110 of about 125,483 (197)

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

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

Report on health care fraud

Vol. for 2006-2007 distributed, by e-mail, with "Application for certification as state Medicaid fraud control unit for the State of Ohio.
Ohio. Medicaid Fraud Control Unit.
core   +2 more sources

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  

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 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

The Influence of Pentagon Fraud on Financial Reporting Fraud

Indonesian Interdisciplinary Journal of Sharia Economics
Financial statement fraud involves the intentional alteration of financial records by management or related individuals to distort the company’s true financial position, with the purpose of misleading stakeholders for either personal gain or ...
Gerardus Alan Darmasaputra, Teodora Winda Mulia   +1 more
doaj   +1 more source

Pengaruh Fraud Pentagon Terhadap Financial Statement Fraud pada Sektor Pertambangan di Indonesia [PDF]

, 2019
Financial statement fraud is a deliberate error in financial statement that can deceive the financial statement user. The purpose of this research is to determine the effect of fraud pentagon toward financial statement fraud using f-score model to mining
Saleh, Ratna Ayu Annisa
core   +1 more source

Ohio Medicaid Fraud Control Unit ... annual report

Began in 2006.; Vol. for 2006-2007 distributed, by e-mail, with "Application for certification as state Medicaid fraud control unit for the State of Ohio.
Ohio. Medicaid Fraud Control Unit.
core   +1 more source