Results 101 to 110 of about 773 (206)

Stability and disruptive speech

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

Pengaruh Crowes Fraud Pentagon dalam Mendeteksi Kecurangan Pelaporan Keuangan [PDF]

, 2020
This study aims to obtain empirical evidence and to examine the elements of fraud in fraud pentagon theory against indications of fraudulent financial reporting on 42 leasing companies  listed in the Indonesia stock exchange (BEI) period 2016-2018 ...
Sapulette, Shella Gilby, Risakotta, Kathleen Asyera, Shella Gilby Sapulette, Kathleen Asyera Risakotta   +3 more
core   +1 more source

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

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  

Detecting Financial Reporting Fraud through the Fraud Pentagon Approach

Worksheet : Jurnal Akuntansi
This study analyzes the influence of fraud pentagon elements on financial statement fraud in basic materials companies listed on the Indonesia Stock Exchange. Independent variables include financial targets, ineffective monitoring, auditor switching, director turnover, CEO photo count, and external pressure.
Siti Nor Halipah, Anisa Kusumawardani
openaire   +1 more source

Application of the pentagon fraud theory in research misconduct / Dhyah Setyorini … [et al.] [PDF]

, 2023
Higher education institutions or universities see themselves as academics who can serve as role models for future generations, and they are frequently seen as the center of advanced ethical thinking.
Susilo, Arief Zuliyanto, Setiani, Eko Putri, Setyorini, Dhyah, Dewanti, Patriani Wahyu   +3 more
core  

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

PENGARUH FINANCIAL STABILITY, CHANGE IN AUDITORS, DCHANGE, CEO’s PICT PADA FRAUD DALAM PERSPEKTIF FRAUD PENTAGON

, 2020
This research aims to obtain empirical evidence about effectiveness of the fraud pentagon are pressure, opportunity, rationalization, competence and arrogance in detecting financial statement fraud.
Alfian, Nurul
core   +2 more sources

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

PENELITIAN PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN PELAPORAN KEUANGAN : STUDI META ANALISIS

, 2023
Penelitian ini bertujuan untuk mengintegrasikan berbagai jurnal terkait topik Fraud Pentagon berpengaruh terhadap kecurangan pelaporan keuangan di Indonesia periode 2012-2020. Metode pengumpulan data menggunakan metode observasi berbagai jurnal.
Eleazar, Azarya, Leonardo, Albert, Meiden, Carmel, Jasmine, Cherryl   +3 more
core   +1 more source