Results 101 to 110 of about 135,901 (198)

ROLE OF AUDIT COMMITTEE IN THE FRAUD PENTAGON AND FINANCIAL STATEMENT FRAUD

International Journal of Contemporary Accounting, 2020
The research aims to detect financial statement fraud by means of Fraud Pentagon, with Audit Committee as a moderating variable. Variables applied in this research are a dependent variable in form of Financial Statement Fraud, an independent variable in form of Fraud Pentagon consisting of Pressure, Opportunity, Rationalization, Competence or ...
openaire   +2 more sources

Analisis Fraud Pentagon Dalam Mendeteksi Fraudulent Financial Reporting [PDF]

, 2019
This study aimed to examine the element of fraud in fraud pentagon theory against indications of fraudulent financial reporting. Fraud pentagon model is a further development of classical fraud triangle theory and fraud diamond theory.
Rahmatullah, Robih Salam
core  

The Impact of Pentagon's Fraud Elements on Predicting Financial Report Fraud

Jurnal Akuntansi Bisnis Pelita Bangsa
The present study aims to investigate the impact of fraudulent components within the Pentagon on its ability to predict the occurrence of financial report fraud. This research employs several independent variables, including financial targets, external pressure, liquidity, nature of the industry, audit opinion, proportion of independent commissioners ...
Dzikrie Yansyahid, Dewi Kurnia Indrastuti   +1 more
openaire   +1 more source

PENGARUH PENTAGON FRAUD TERHADAP INDIKASI FINANCIAL STATEMENT FRAUD [PDF]

, 2018
JULIE ANGELINA. The Influence of Pentagon Fraud On Indications Of Financial Statement Fraud. Faculty of Economics, State Jakarta University. 2018.
ANGELINA, JULIE
core  

Efektivitas Fraud Diamond Dan Fraud Pentagon dalam Mendeteksi Kecurangan pada Laporan Keuangan Perusahaan IDX30 yang Terdaftar di BEI 2018-2020

, 2022
Penelitian ini bertujuan untuk melihat efektifitas teori fraud diamond dan fraud pentagon dalam mendeteksi kecurangan laporan keuangan pada perusahaan IDX30 yang terdaftar di Bursa Efek Indonesia tahun 2018-2020.
Sastiana, Wanda Alisah
core  

Using Artificial Intelligence can increase academic fraud in Generation Z

Jurnal Akuntansi dan Auditing Indonesia
Academic fraud, including cheating and the use of jockey services, has become a major issue in Indonesian higher education. This study aims to examine the influence of the five elements of the Fraud Pentagon Theory: pressure, opportunity ...
Kazia Laturette, Adelia Syahrani, Louisa Octavica   +2 more
doaj   +1 more source

Stability and disruptive speech

Journal of Social Philosophy, Volume 56, Issue 1, Page 145-161, Spring 2025.
Carl Fox
wiley   +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

The Relationship Between Fraud Pentagon, Audit Quality, and Financial Performance with the Risk of Financial Statement Fraud: An Empirical Study on PT Indofarma

Indonesian Interdisciplinary Journal of Sharia Economics
This study aims to analyze the effect of Fraud Pentagon, Audit Quality, and Financial Performance on the risk of financial statement fraud at PT Indofarma Tbk during the period 2020-2023.
Carsinah Azhara, Sirri Mubarokah, Cahya Dewi Kirani, Janiman Janiman   +3 more
doaj  

The Interpretation of Organizational Culture and Internal Control in Preventing Fraud: A Case Study in the Bengkulu Provincial Government

Jurnal Akuntansi
This study explores the factors contributing to fraud in the public sector through the lens of the Pentagon Theory and examines how organizational culture and internal control play a role in preventing fraud in government institutions.
doaj   +1 more source