Results 71 to 80 of about 125,481 (194)

SEBERAPA JAUH BELANJA PEGAWAI BERPERAN DALAM KORUPSI?

Jurnal Akuntansi Multiparadigma
Abstrak – Seberapa Jauh Belanja Pegawai Berperan dalam Korupsi? Tujuan Utama – Tujuan penelitian ini adalah untuk menguji secara empiris peran belanja pegawai dalam memoderasi faktor teori fraud pentagon pada korupsi di pemerintah daerah.
Isna Putri Rahmawati, Dhea Aprilia Suwarno   +1 more
doaj   +1 more source

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

FRAUD PENTAGON DAN KECURANGAN LAPORAN KEUANGAN [PDF]

, 2019
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, Sekar Akrom
core   +1 more source

Analyzing Fraud Risk Management, Environmental Disclosures and Stewardship in Nigeria's Oil and Gas Sector: A Machine Learning Method Towards Environmental Sustainability

Business Strategy &Development, Volume 8, Issue 3, September 2025.
ABSTRACT This study investigates bidirectional relationships between fraud risk management and environmental stewardship as well as fraud risk management and environmental disclosures through an integrated theoretical framework combining Meta‐model fraud theory with stakeholder, agency, and legitimacy theories.
Israel Akinbode Owolabi, Michael Odei Erdiaw‐Kwasie, Emmanuel Tenakwah   +2 more
wiley   +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

Evaluating Sustainability Through Business Processes Indicators: A Case Study

Journal of Software: Evolution and Process, Volume 37, Issue 8, August 2025.
This paper presents a case study where a process to measure the sustainability of business processes is validated in the context of a higher education organization, although the proposal can be applied to organizations in any sector of activity. The so‐called Gaia method intents to enhance the Green BPM proposal by providing a systematic way to derive ...
Raimel Sobrino‐Duque, Juan Antonio Plasencia, María Ángeles Moraga, Félix García, Begoña Moros, Joaquín Nicolás, José Luis Fernández‐Alemán   +6 more
wiley   +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

Trump, Personalism, and US Administrative Capacity

Politics &Policy, Volume 53, Issue 4, August 2025.
ABSTRACT Donald Trump represents an extraordinary degree of personalism in American politics, especially given the traditional power and capacity of the Republican Party and American democracy. A lesson Trump drew from his first term in office is that he needed to better institutionalize mechanisms of personal loyalty to deal with perceived betrayals ...
Donald Moynihan
wiley   +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