Results 11 to 20 of about 125,481 (194)

The Determinants of Financial Statement Fraud: Fraud Pentagon Perspective [PDF]

Jurnal Akuntansi Aktual
Purpose: This study investigates the determinants of financial statement fraud from the perspectives of fraud pentagon theory. It is important to study the issue within the context of state-owned companies (BUMN) as stakeholders pay a lot of attention ...
Jannah Zahra Inayah, Anis Chariri
doaj   +3 more sources

Testing the Crowes Pentagon Theory of Fraud on Financial Statement Fraud [PDF]

International Journal of Management, Accounting and Economics
This paper aims to test the Crowes Pentagon Theory of Fraud in detecting financial statement fraud and provide further explanation of the fraud indicators in the Pentagon Fraud Theory consisting of pressure, opportunity, competence, rationalization, and ...
Jasella Yanti, Yossi Diantimala, Nuraini A   +2 more
doaj   +4 more sources

The Role of Fraud Pentagon in Explaining Financial Reporting Fraud [PDF]

International Journal of Business, Economics, and Social Development
This study aims to examine the five elements of the fraud pentagon (ressure, opportunity, rationalization, capability, and arrogance) to enhance the detection and mitigation of financial statement fraud in companies listed on the Indonesia Stock Exchange
Fadilla Cahyaningtyas, Pipit Rosita Andarsari   +1 more
doaj   +4 more sources

Kecurangan pelaporan keuangan organisasi kemahasiswaan: perspektif crowe’s fraud pentagon theory [PDF]

Jurnal Akuntansi Aktual, 2021
This study aims to investigate the practice of fraudulent accountability reports on Student Organization at State University X based on the perspective of fraud pentagon theory. This research used qualitative methods with a case study approach.
Sunaryo Sunaryo, Helianti Utami
doaj   +3 more sources

Fraud Pentagon for Detecting Financial Statement Fraud [PDF]

Journal of Economics, Business & Accountancy Ventura, 2020
A financial statement is a result of financial reporting that describes the results of an entity’s financial performance for a specified period. Financial statements can also cause managers in an entity to commit financial reporting fraud because they ...
Ananda Putra Nindhita Aulia Haqq, Gideon Setyo Budiwitjaksono   +1 more
doaj   +2 more sources

Factors that Influence Financial Statement Fraud with Fraud Pentagon Analysis [PDF]

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
openaire   +2 more sources

Determinants of Fraud in the Village Government: The Pentagon's Fraud Perspective

Journal of Accounting Research, Organization and Economics, 2021
Objective– This study aims to examine and analyze the factors that influence fraud from a pentagon fraud perspective in the Village Government of Kampar Kiri District, Riau Province, Indonesia.
Yesi Mutia Basri, Olga Fadilla, Al Azhar
doaj   +3 more sources

Application of fraud pentagon in detecting financial statement fraud [PDF]

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, I Gusti Ngurah Agung Suaryana, I Gde Ary Wirajaya, I Gusti Ayu Made Dwija Putri, R. Daniel Eka Prasetya Antawirya   +4 more
core   +4 more sources

FINANCIAL REPORTING FRAUD ANALYSIS FROM THE PERSPECTIVE OF THE PENTAGON FRAUD

Jurnal Riset Akuntansi Kontemporer, 2022
This research aims at investigating fraudulent financial reporting, pressure, opportunities, rationalization, competence and arrogance. Additionally, the Chemical industry tends to have a greater risk of fraud, thus the object of this research is Basic Industry & Chemical Sectors listed on the Indonesia Stock Exchange from 2015 to 2019.
Nabila Fikri Syafira, Cahyaningsih Cahyaningsih   +1 more
doaj   +2 more sources

In the future workplace: how the Dark Triad influences unethical behavior through the Fraud Pentagon among accounting students [PDF]

Frontiers in Psychology
IntroductionCorruption is a blight that can infect the economy like termites. The most prevalent sources of corruption in every community are unethical and deceitful behavior. People act unethically for many reasons, the most serious being the Dark Triad.
Fahad Albejaidi, Yasir Hayat Mughal
doaj   +2 more sources