Results 21 to 30 of about 190 (151)
Kompartemen: Jurnal Ilmiah Akuntansi, 2023 This study aims to examine the impact of fraud pentagon model elements on financial statement fraud and analyze the role of good corporate governance in moderating fraud pentagon model elements on fraudulent financial statements in government ministries ...
David Kurniawan, Reskino Reskino
doaj +1 more source
PREDICTION OF FINANCIAL REPORTING FRAUD WITH CROWE’S FRAUD PENTAGON MODEL
Media Riset Akuntansi, Auditing & Informasi, 2023 This study aims to examine the factors that influence fraudulent financial statements using the Crowe's Pentagon model approach. There are five dimensions in this model including Pressure, Opportunity, Rationalization, competence and arrogance. Financial instability, and leverage, is a proxy for measuring the Pressure variable. Composition of Directors
Harti Budi Yanti +5 more
openaire +1 more source
Pentagon Fraud Analysis in Detecting Fraudulent Financial Reporting
Riset Akuntansi dan Keuangan Indonesia, 2021 The purpose of this study was to analyze the influence of fraud pentagon theory in detecting the fraudulent financial reporting. Fraud pentagon theory is the development of the previous fraud theory of fraud triangle and fraud diamond. This research uses
Eny Kusumawati +2 more
doaj +1 more source
THE EFFECT OF PENTAGON'S FRAUD ON PROFIT MANAGEMENT
Contemporary Journal on Business and Accounting, 2022 Purpose – The purpose of this study was to analyze the effect of pentagon fraud towards earnings management. The fraud pentagon consists of 5 factors that influence the occurrence of fraud, namely: pressure, opportunity, rationalization, capability, and arrogance. Design/methodology/approach – Multiple regression analysis was used to analyze the ...
Paulus Tangke +2 more
openaire +1 more source
Fraudulent financial reporting through the lens of the fraud pentagon theory
Jurnal Akuntansi Aktual, 2021 Fraud causes trillions of rupiah in losses in the business world. With the fraud pentagon lens, this study aims to examine whether pressure, opportunity, rationalization, capability and arrogance affect fraudulent financial reporting.
Wiwit Rica Anggraini +1 more
doaj +1 more source
Factors that Influence Financial Statement Fraud with Fraud Pentagon Analysis
Asia Pacific Fraud Journal, 2023 This study has a purpose to observe what is the impact of Fraud Pentagon Theory. This includes the following opportunity (as proxied) using the industrial nature variables and ineffective monitoring, capability (as proxied by the variable of change in director), rationalization (as proxied by the variable of change in auditor), arrogance (as proxied by
Danny Wibowo, Yusril Putra
openaire +1 more source
Majalah Ilmiah Bijak, 2021 Fraudulent Practices A is a problem that must be detected at the Earliest time, as an Effort to Protect Company'S assets and maintain the trust of stakeholders.
Shinta Gem Sari, Alif Akbar Subkhi
doaj +1 more source
A Comparison of Triangle, Diamond and Pentagon Fraud Models in Fraud Risk Assessment [PDF]
Iranian Journal of Value and Behavioral Accounting, 2020 exaly +2 more sources
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
Fraud Pentagon in Detecting Financial Statement Fraud
Journal of Multiperspectives on Accounting LiteraturePurpose: This study aims to prove the influence of the fraud pentagon on the existence of fraudulent financial statements. Methodology/approach: This research approach is quantitative with secondary data in the form of company annual reports in the manufacturing sector with the food & beverage sub-sector listed on the IDX for the 2016-2020 ...
Ruci Arizanda Rahayu +3 more
openaire +2 more sources