Results 91 to 100 of about 211 (173)

FACTORS INFLUENCING FINANCIAL STATEMENT FRAUD IN THE PENTAGON'S FRAUD PERSPECTIVE

Jurnal Akuntansi dan Keuangan
Financial statement fraud is a serious problem in Indonesia, threatening investor confidence and damaging the integrity of public companies. This phenomenon causes huge losses for investors and stakeholders and erodes confidence in the capital market.
Aris Setiawan, Reni Dwi Widyastuti, Roynaldi Buwono Apriandy   +2 more
openaire   +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

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

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

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

Determinan Fraudulent Financial Statement: Peran Komite Audit Sebagai Pemoderasi

Kompartemen: Jurnal Ilmiah Akuntansi
The phenomenon of Fraudulent Financial Statement contributes the largest average loss in the world compared to other types of fraud and the involvement of property and real estate sector companies in Fraudulent Financial Statement scandal prompts ...
Putri Puspa Alkotdriyah, Harnovinsah Harnovinsah, Syahril Djaddang, JMV Mulyadi, Shanti Lysandra   +4 more
doaj   +1 more source

Artificial Intelligence and Human Psychology in Online Transaction Fraud. [PDF]

Front Psychol, 2022
Firdaus R, Xue Y, Gang L, Sibt E Ali M.
europepmc   +1 more source

Factors Causing Fraudulent Management of Village Funds During the COVID-19 Pandemic

Journal of Accounting and Investment
Research aims: This study examines the factors that cause fraud in managing village funds during the COVID-19 pandemic, including financial pressure, supervision, rationalization, competence, apparatus position power, and transparency.
Wahyu Manuhara, Mar’atussholichah Kurnia Sani, Adli Zuliansyah Putra, Budi Barata Kusuma Utami   +3 more
doaj   +1 more source

INFLUENCE OF FRAUD PENTAGON IN DETECTING FRAUDULENT FINANCIAL STATEMENTS

JOURNAL OF BUSINESS STUDIES AND MANGEMENT REVIEW
This study aims to examine the elements of the Fraud Pentagon proxied by five variables consisting of Pressure (External Pressure), Opportunity (Ineffective Monitoring), Rationalization (Change in Auditor), Ability (Change in Directors), and Arrogance (Frequent Number of CEO's Pictures) which are hypothesized to affect Financial Statement Fraud.
Ananda, Ocha, Rahayu, Sri, Yustien, Reni, Dewi, Erwita   +3 more
openaire   +2 more sources