Results 51 to 60 of about 125,481 (194)

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

International Journal of Economic Integration and Regional Competitiveness
Objective: This study aims to analyze the influence of the fraud pentagon elements on financial statement fraud in manufacturing companies within the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2016–2020 period. Method: A quantitative approach was employed using secondary data derived from company annual reports.
Fityan Izza Noor Abidin, Riza Arista Firana, Sarwenda Biduri   +2 more
openaire   +2 more sources

Crowe's Fraud Pentagon Theory dalam Pencegahan Fraud pada Proses Pengadaan melalui E-Procurement

Jurnal Kajian Akuntansi, 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.
Krisnhoe Sukma Danuta
doaj   +3 more sources

APAKAH TEORI FRAUD PENTAGON RELEVAN DALAM MENDETEKSI PENGGELAPAN PAJAK?

Jurnal Akuntansi Multiparadigma, 2021
Abstrak – Apakah Teori Fraud Pentagon Relevan dalam Mendeteksi Penggelapan Pajak? Tujuan Utama – Penelitian ini memiliki tujuan menguji adanya dampak efek variabel berdasarkan teori fraud pentagon sebagai deteksi indikasi penggelapan pajak.
Ayu Fury Puspita, Devi Pusposari, Yuki Firmanto   +2 more
doaj   +1 more source

FRAUD PENTAGON ANALYSIS ON DETERMINAND FRAUD FINANCIAL STATEMENT

Jurnal Kewirausahaan dan Inovasi, 2023
The purpose of this study was to determine the effect of Pressure on Fraudulent Financial Statements, Opportunity on Fraudulent Financial Statements, Rationalization on Fraudulent Financial Statements, Competence on Fraudulent Financial Statements, and Arrogance on Fraudulent Financial Statements.
openaire   +1 more source

Detecting fraud of financial statement through pentagon's fraud theory

Jurnal Inovasi Ekonomi, 2022
This study aims to detect fraudulent financial statements using the Pentagon's fraud theory. The fraud pentagon theory is projected with financial targets, financial stabilities, external pressure, institutional ownership, ineffective monitoring, quality external auditors, change in auditor, capability, and CEO arrogancy. This study uses a quantitative
Ali Murtado, Achmad Andru, Agustina Darmayanti, Krisno Adriadi   +3 more
openaire   +1 more source

ANALISIS PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN BENEISH MODEL PADA PERUSAHAAN YANG MENERAPKAN ASEAN CORPORATE GOVERNANCE SCORECARD

Jurnal ASET (Akuntansi Riset), 2017
. The purpose of this study is to determine the effect of analysis fraud pentagon toward fraudulent financial reporting using the beneish model to the companies have implemented ASEAN CG Scorecard fraud pentagon measured by arrogance, competence ...
Aprilia Aprilia
doaj   +1 more source

The impact of ethics and fraud pentagon theory on academic fraud behavior

Journal of Business and Information Systems (e-ISSN: 2685-2543), 2021
This study aims to determine the impact of ethics, pressure, opportunity, rationalization, competence, and arrogance on accounting students' academic fraud behavior. The population of this research consists of UPN "Veteran" Yogyakarta accounting students.
Dian Indri Purnamasari, Dhita Permata Wira Utami   +1 more
openaire   +2 more sources

Sight Beyond Sight: Foreseeing Fraudulent Financial Reporting through the Perspective of Islamic Legal Ethics

Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 2020
. In the financial sectors, fraud has become a world phenomenon, ranging from fraudulent financial reports, assets misappropriation and corruption. These three types of fraud are practices carried out deliberately against the law which harm many parties.
Dien Noviany Rahmatika, Achmad Irwan Hamzani, Havis Aravik, Nur Rohim Yunus   +3 more
doaj   +1 more source

Fraud Pentagon and Fraudulent Financial Reporting in Jakarta Islamic Index [PDF]

, 2021
This study aims to examine pentagon fraud with five elements that can influence the occurrence of fraudulent financial reporting on the Jakarta Islamic Index.
Surepno, Surepno, Marpaung, Muslim, Cahya, Bayu Tri, Andriani, Asih   +3 more
core   +1 more source