Results 141 to 150 of about 208 (172)

Fraud Pentagon Dalam Mendeteksi Financial Statement Fraud

MDP Student Conference, 2023
Tujuan dari penelitian ini adalah untuk mengetahui bagaimana elemen-elemen dari teori Fraud Pentagon mempengaruhi financial statement fraud. F-Score digunakan dalam penelitian ini sebagai proksi untuk financial statement fraud. Lima metrik yang digunakan dalam Pentagon Fraud adalah financial stability, ineffective monitoring, change in auditor, change ...
Cherrya Dhia Wenny, Nurandaru Oktaviani
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The Effect of Academic Fraud Dimensions of Fraud Pentagon's On Accounting Students

JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi), 2022
This study aims to examine the factors that influence academic fraud behavior by college students accounting class 2018 National Development University "Veteran" East Java and accounting students class 2018 Airlangga University using factors namely pressure, rationalization, opportunity, competence, and arrogance called the concept Fraud Pentagon ...
Muslimin Muslimin, Raffie Rafnhar
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