Results 131 to 140 of about 773 (206)

Introducing and Exploring the Extremist Cybercrime Database (ECCD). [PDF]

Crime Delinq, 2022
Holt TJ, Chermak SM, Freilich JD, Turner N, Greene-Colozzi E.   +4 more
europepmc   +1 more source

Deteksi Kecurangan Laporan Keuangan dengan Fraud Pentagon pada Perusahaan Manufaktur [PDF]

Penelitian ini bertujuan untuk mengetahui pengaruh fraud pentagon terhadap kecurangan laporan keuangan. Lima variabel fraud pentagon akan diproksikan melalui stabilitas keuangan, ketidakefektifan pengawasan, pergantian auditor, pergantian direksi, dan ...
Kristianto, Grace Renaninggalih
core  

Fraud Pentagon In Fraudulent Financial Statements

, 2021
This study aims to examine the fraud pentagon, namely the effect of pressure, opportunity, rationalization, ability and arrogance in fraudulent financial statements. This type of research is descriptive verification which is causality in nature. The unit
Tiara Harahap, Dea Arme, Koeswayo, P. S. (Poppy), Irawady, C. (Cahya)   +2 more
core  

Pendeteksian Kecurangan Laporan Keuangan Dengan Analisis Crowe’s Fraud Pentagon [PDF]

, 2016
Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai efektivitas teori Crowe’s fraud pentagon dalam mendeteksi kecurangan laporan keuangan.
KHASANAH, Khikmatul
core  

Companies Committed to Responsible AI: From Principles towards Implementation and Regulation? [PDF]

Philos Technol, 2021
de Laat PB.
europepmc   +1 more source

The computational philosophy: simulation as a core philosophical method. [PDF]

Synthese, 2021
Mayo-Wilson C, Zollman KJS.
europepmc   +1 more source

THE INFLUENCE OF FRAUD PENTAGON ON FRAUDULENT FINANCIAL STATEMENTS

Bilancia : Jurnal Ilmiah Akuntansi
This research aims to determine the influence of Pentagon Fraud in the face of Fraudulent Financial Statements on Banking subsector companies that have registered on the IDX in the period 2019 to 2023. This research uses secondary data with a sampling technique in the form of purposive sampling.
Mimelientesa Irman, Dea' Stri Sugestih, Linda Hetri Suriyanti   +2 more
openaire   +1 more source

Pentagon Fraud and Sustainability Reporting: A Literature Review

Journal of Economics, Finance And Management Studies
Sustainability reporting is a communication tool for companies to inform stakeholders about their environmental, social, and Governance activities while also serving as a strategic approach to strengthening corporate reputation. Thus, this study aims to fill this research gap by examining how fraud factors impact transparency and accountability in ...
Sutrisno Sutrisno, Syahril Djaddang, Suratno Suratno   +2 more
openaire   +2 more sources

Crowe\u27s Fraud Pentagon Theory dalam Pencegahan Fraud pada Proses Pengadaan melalui E-Procurement

, 2017
This research aims to identify how much the use of e-procurement can prevent or reduce things that trigger the occurrence of fraud, given the high level of corruption that occurs in the government procurement of goods/services.
Danuta, Krisnhoe Sukma
core  

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