Results 41 to 50 of about 208 (172)
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 +1 more
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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
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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
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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 +2 more
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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.
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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 +3 more
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FRAUD PENTAGON IN DETECTING FINANCIAL STATEMENT FRAUD
International Journal of Economic Integration and Regional CompetitivenessObjective: 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 +2 more
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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
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Application of fraud pentagon in detecting financial statement fraud
International research journal of management, IT and social sciences, 2019 Financial statements manipulation was a fraud form which is generally difficult to detect. The study was intended to analyze fraud pentagon elements in detecting fraudulent financial statements. The research population was all financial sector companies listed on the Indonesia Stock Exchange for the 2015-2018 period.
Herkulanus Bambang Suprasto +4 more
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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
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