TEORI FRAUD PENTAGON dan DETEKSI KECURANGAN PELAPORAN KEUANGAN [PDF]
Jurnal Akuntansi Kontemporer, 2019 The purpose of this research is to investigate whether the fraud pentagon theory predictors, namely: Pressure, Opportunity, Rationalization, Capability and Arrogance able to explain the probability of financial statement of fraud occurrence in Indonesia.
Nova Novita
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Determinants of Pentagon Fraud in Detecting Financial Statement Fraud and Company Value
Majalah Ilmiah Bijak, 2021 Purpose of this study was to analyze the determinants of fraud pentagon, namely pressure, opportunity, rationality, capability and arrogance of fraudulent financial statements and value. company.
Heru Satria Rukmana
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The Analysis of Fraud in Perspective of Fraud Pentagon Theory: An Empirical Study in Indonesia
Jati, 2023 This study aims to delve into the primary causes of fraud, focusing on the fraud pentagon theory that encompasses all types of fraud in both the public and private sectors particularly in Indonesia. Using a qualitative phenomenological descriptive method,
Heriyanni Mashitoh +3 more
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Analisis Fraud Pentagon Dalam Mendeteksi Financial Statement Fraud
Gorontalo Accounting JournalThe 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
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What Determinants of Academic Fraud Behavior? From Fraud Triangle to Fraud Pentagon Perspective [PDF]
KnE Social Sciences, 2018 .
Muhsin ., Kardoyo ., A Nurkhin
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Determinants of Academic Fraud Behavior: The Perspective of the Pentagon Fraud Theory
Advances in social science, education and humanities research, 2023 Nurcahyono Nurcahyono
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The Comparison of Fraud Models in Audit Plan Adjustment [PDF]
پژوهشهای تجربی حسابداری, 2021 The design of the audit plan so that it can be used to adequately respond to fraud risk is one of the most importantDesigning an audit plan that can respond adequately to fraud risks is one of the most important verifying activities of auditors.
Masoud Taheri +2 more
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Analysis of Academic Fraud of Student in Unversity Based on Fraud Pentagon Theory [PDF]
Proceedings of the 1st Tidar International Conference on Advancing Local Wisdom Towards Global Megatrends, TIC 2020, 21-22 October 2020, Magelang, Jawa Tengah, Indonesia, 2021 Octavia Pramudyastuti +3 more
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Pentagon Fraud and Sustainability Reporting: A Literature Review
Journal of Economics, Finance and Management StudiesSustainability reporting is a communication tool for companies to inform stakeholders about their environmental, social, and Governance activities while also serving as a strategic approach to strengthening corporate reputation. Thus, this study aims to fill this research gap by examining how fraud factors impact transparency and accountability in ...
Sutrisno Sutrisno +2 more
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The usage of Fraud Hexagon Model to discover fraud in the Financial Statements An Applied Study [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗ, 2022 The research aims to use the Fraud Hexagon Model to improve the comprehension the main elements that cause fraud to occur. Fraud Hexagon Model is the expansion of Pentagon fraud model, fraud diamond and fraud triangle.
ألاء عبده إبراهيم حسن الکتبي
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