Results 51 to 60 of about 189 (153)

Pengujian Fraud Pentagon Dalam Mendeteksi Kecurangan Laporan Keuangan

AFRE (Accounting and Financial Review), 2021
A good financial report produced by the company is a reflection of the actual condition of the company and there are no errors. However, management performance is sometimes not as good as expected, so that financial statement fraud can occur for the sake
Adhika Raharja Putra, Yefta Andi Kusnoegroho   +1 more
doaj   +1 more source

DETEKSI FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN ANALISIS FRAUD PENTAGON : STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG LISTED DI BEI TAHUN 2014-2016

Riset Akuntansi dan Keuangan Indonesia, 2018
This study aimed to analyze and obtain empirical evidence about the effect of pentagon fraud elements (pressure, opportunity, rationalization, competence, and arrogance) on detected fraudulent financial reporting.
Erma Setiawati, Ratih Mar Baningrum
doaj   +1 more source

Fraud Pentagon and Fraudulent Financial Reporting: Evidence from Manufacturing Companies in Indonesia and Malaysia

Journal of Accounting and Investment, 2021
Research aims: This study aims to examine the influence of fraud pentagon concept on fraudulent financial reporting. Design/Methodology/Approach: This study’s population was manufacturing companies listed in Indonesia Stock Exchange and Malaysia Stock ...
Erni Suryandari Fathmaningrum, Gupita Anggarani   +1 more
doaj   +1 more source

FRAUD PENTAGON DALAM MANAJEMEN LABA DI PERUSAHAAN MANUFAKTUR LOGAM DAN KIMIA

Jurnal Ilmiah Wahana Akuntansi, 2019
Penelitian ini dilakukan untuk menganalisis apakah adanya fraud dari mendeteksi laporan keuangan dengan mencari manejmen laba. Penggunaan pentagon fraud dalam penelitian ini karena pentagon fraud merupakan sebuah pengembangan dari teori-teori sebelumnya ...
Theresa Ventyana Yulia Putri
doaj  

FRAUD PENTAGON THEORY FOR DETECTING FINANCIAL STATEMENT FRAUDULENT

Jurnal Riset Akuntansi Kontemporer, 2021
Cases of fraud from 2019 to 2020 in Indonesia involve companies of state-owned enterprises. This study aimed to analyze the factors that encourage financial statement fraudulent with analysis of fraud pentagon theory. This research analyzes the influence
Rif'atul Fitriyah, Santi Novita
doaj   +1 more source

The Effect Of Pentagon Fraud Components On Indications Of Financial Statement Fraud

Jurnal HARMONI: Jurnal Akuntansi dan Keuangan
The purpose of this research is to examine and analyse the influence of pentagon fraud components (pressure, opportunity, rationalisation, competence, and arrogance) on financial statement fraud. The samples used in this study are 90 manufactured companies that were listed on the Indonesia Stock Exchange during the period 2017-2019.
Ahmad Rifat, Nurmala Ahmar, JMV. Mulyadi
openaire   +1 more source

FRAUD DETECTION OF FINANCIAL STATEMENTS WITH PENTAGON FRAUD ANALYSIS

Kajian Akuntansi
Abstract.This study aims to determine the effect of financial stability, financial targets, external pressure, external auditor quality, ineffective monitoring, change of auditor, total accruals, CEO education, CEO founder, CEO duality, and political connections on financial statements fraud in Consumer Cyclicals companies listed on the Indonesian ...
Afifah Fadhilah, Deliana Deliana, Abdul Rahman, Selfi Afriani   +3 more
openaire   +1 more source

Analisis Fraud Pentagon Dalam Mendeteksi Financial Statement Fraud

Gorontalo Accounting Journal
The aim of this research is to analyze fraud pentagon on detecting financial statement fraud of BUMN companies listed in Indonesia Stock Exchange for the period 2018-2022. The independent variable used in this study is the fraud pentagon with five factors which consists of pressure, opportunity, capability, rationalization, and arrogance. The dependent
Mutia Murnandes, Triyani Budyastuti
openaire   +1 more source

Detecting Financial Reporting Fraud through the Fraud Pentagon Approach

Worksheet : Jurnal Akuntansi
This study analyzes the influence of fraud pentagon elements on financial statement fraud in basic materials companies listed on the Indonesia Stock Exchange. Independent variables include financial targets, ineffective monitoring, auditor switching, director turnover, CEO photo count, and external pressure.
Siti Nor Halipah, Anisa Kusumawardani
openaire   +1 more source

Religiosity as the moderating effect of diamond fraud and personal ethics on fraud tendencies

Journal of Islamic Accounting and Finance Research, 2020
Purpose - This study aims to determine the effect of each dimension of diamond fraud (pressure, opportunity, rationalization, capability) and personal ethics on the fraud tendency (assets misappropriation) and understanding of religiosity as moderating ...
Rikyan Ulil Istifadah, Yayu Putri Senjani   +1 more
doaj   +1 more source