Results 111 to 120 of about 131,643 (161)

The Influence of Pentagon Fraud on Financial Reporting Fraud

Indonesian Interdisciplinary Journal of Sharia Economics
Financial statement fraud involves the intentional alteration of financial records by management or related individuals to distort the company’s true financial position, with the purpose of misleading stakeholders for either personal gain or ...
Gerardus Alan Darmasaputra, Teodora Winda Mulia   +1 more
doaj   +1 more source

Analisis Faktor Penyebab Financial Distress Melalui Fraud Pentagon Theory Dengan Financial Statement Fraud Sebagai Variabel Moderasi [PDF]

Sebuah aksi kecurangan yang terjadi di dalam organisasi atau perusahaan harus menjadi salah satu perhatian utama untuk diamati agar masalah tersebut dapat diselesaikan dengan cepat.
Hakim, Muhammad Saiful, Fatah, Saifullah
core   +1 more source

Determinan Fraudulent Financial Statement: Peran Komite Audit Sebagai Pemoderasi

Kompartemen: Jurnal Ilmiah Akuntansi
The phenomenon of Fraudulent Financial Statement contributes the largest average loss in the world compared to other types of fraud and the involvement of property and real estate sector companies in Fraudulent Financial Statement scandal prompts ...
Putri Puspa Alkotdriyah, Harnovinsah Harnovinsah, Syahril Djaddang, JMV Mulyadi, Shanti Lysandra   +4 more
doaj   +1 more source

PENGARUH PENERAPAN FRAUD PENTAGON THEORY DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN SUBSEKTOR PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2020-2022

, 2023
ABSTRAK PENGARUH PENERAPAN FRAUD PENTAGON THEORY DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN SUBSEKTOR PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2020-2022 The main purpose of this study is to examine the effects of fraud pentagon theory ...
Aileen, Aileen
core   +1 more source

Factors Causing Fraudulent Management of Village Funds During the COVID-19 Pandemic

Journal of Accounting and Investment
Research aims: This study examines the factors that cause fraud in managing village funds during the COVID-19 pandemic, including financial pressure, supervision, rationalization, competence, apparatus position power, and transparency.
Wahyu Manuhara, Mar’atussholichah Kurnia Sani, Adli Zuliansyah Putra, Budi Barata Kusuma Utami   +3 more
doaj   +1 more source

INFLUENCE OF FRAUD PENTAGON IN DETECTING FRAUDULENT FINANCIAL STATEMENTS

JOURNAL OF BUSINESS STUDIES AND MANGEMENT REVIEW
This study aims to examine the elements of the Fraud Pentagon proxied by five variables consisting of Pressure (External Pressure), Opportunity (Ineffective Monitoring), Rationalization (Change in Auditor), Ability (Change in Directors), and Arrogance (Frequent Number of CEO's Pictures) which are hypothesized to affect Financial Statement Fraud.
Ananda, Ocha, Rahayu, Sri, Yustien, Reni, Dewi, Erwita   +3 more
openaire   +2 more sources

FRAUDULENT FINANCIAL REPORTING: A PENTAGON FRAUD ANALYSIS

Jurnal Ilmiah Ekonomi Dan Bisnis, 2019
Financial statements describe the company's financial condition. There are many gaps in the financial reports that enable management to commit fraudulent financial reporting. This study purpose to analyze the pentagon fraud, namely the pressure that is proxied by the financial target, the opportunity that is proxied by the effectiveness of monitoring ...
Satria tri Nanda, Neneng Salmiah, Dina Mulyana   +2 more
openaire   +2 more sources

Fraud Pentagon dan Kecurangan Laporan Keuangan [PDF]

, 2018
Nowadays fraudulent actions on financial statements are increasing. The impact of these actions is not only felt by investors individually but also affects global economic stability.
Faradiza, S. A. (Sekar)
core  

FRAUD PENTAGON DAN FRAUDULENT FINANCIAL REPORTING DENGAN BENEISH M-SCORE MODEL PADA INDUSTRI PERBANKAN [PDF]

Using the Beneish M-Score model, this research examines the impact of pentagon fraud on the discovery on indications of financial statement fraud. This study uses logistic regression analysis for a sample of 46 banking companies listed on the Indonesia ...
Azka, Aditya Fadillah, Novita, Novita, Fauza, Aditya Rizky   +2 more
core   +1 more source

Determinant of Financial Statement Fraud: Fraud Pentagon Perspective in Manufacturing Companies

İlköğretim Online, 2023
This research aims to get empirical proof relating to the results of fraud determinant supported fraud pentagon such as (1) pressure consists of financial stability, external pressure, and financial targets; (2) opportunity consists of ineffective monitoring and nature of industry; (3) rationalization; (4) competence; and (5) arrogance toward financial
Sendi Angsari Harman, Yustrida Bernawati
openaire   +1 more source