Results 91 to 100 of about 160 (123)

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

Signifikansi Karakteristik Chief Financial Officer dalam Mendeteksi Kecurangan Laporan Keuangan

Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
: The Significance of Chief Financial Officer Characteristics in Detecting Financial Statement Fraud Objective: This study aims to test the effectiveness of the pentagon fraud theory in detecting fraudulent financial statements with CFO characteristics ...
Jaswadi, Dicky Chandra Ardiansah, Anin Dyah Luthfiani   +2 more
doaj   +1 more source

FRAUD PENTAGON THEORY FOR DETECTING FINANCIAL STATEMENT FRAUD IN BANKING INDUSTRY

International Journal of Application on Economics and Business
Financial statement fraud is an intentional misstatements, omissions or disclosure in financial statement done by an individual or a party to mislead financial statement users when making decisions. Financial statement fraud committed by irresponsible parties for their own advantage can lead to long-term losses.
Aileen Aileen, Susanto Salim
openaire   +1 more source

Mendeteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon

Jurnal Akuntansi Keuangan dan Bisnis, 2018
Penelitian ini bertujuan untuk mendeteksi kecurangan laporan keuangan yang dijelaskan dengan earning management dengan menggunakan fraud pentagon theory. Faktor kecurangan dijelaskan oleh variabel financial target, financial stability, external pressure,
Yossi Septriani, Desi Handayani
doaj  

Do Fraud Pentagon Factors Explain Financial Statement Fraud? Evidence from Indonesian Manufacturing Firms

Advanced Research in Economics and Business Strategy Journal
This study aims to analyze the influence of factors in the fraud pentagon theory, namely financial targets, financial stability, external pressure, ineffective monitoring, change in auditor, change in director, and the frequency of CEO pictures, on ...
Maria Leontina Karina Pajur, Fidiana Fidiana , David Efendi   +2 more
doaj   +1 more source

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

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   +1 more source

Fraud Pentagon Terhadap Kecurangan Laporan Keuangan

Balance : Jurnal Akuntansi dan Manajemen
Tindakan fraud pada laporan keuangan saat ini semakin meningkat. Dampak dari tindakan tersebut tidak hanya dirasakan oleh para investor secara individual. Namun, juga berdampak terhadap stabilitas ekonomi secara global. Telah banyak dilakukan penelitian terkait fraud dengan menggunakan fraud triangle yang berkembang menjadi fraud diamond yang ...
null Suci Salmani, Rana Fathinah Ananda, Minda Muliana Br Sebayang   +2 more
openaire   +1 more source

THE INFLUENCE OF FRAUD PENTAGON ON FRAUDULENT FINANCIAL STATEMENTS

Bilancia : Jurnal Ilmiah Akuntansi
This research aims to determine the influence of Pentagon Fraud in the face of Fraudulent Financial Statements on Banking subsector companies that have registered on the IDX in the period 2019 to 2023. This research uses secondary data with a sampling technique in the form of purposive sampling.
Mimelientesa Irman, Dea' Stri Sugestih, Linda Hetri Suriyanti   +2 more
openaire   +1 more source

FRAUD PENTAGON DAN KECURANGAN LAPORAN KEUANGAN

EkBis: Jurnal Ekonomi dan Bisnis, 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. There has been a lot of research related to fraud using fraud triangle model consists of pressure, opportunity and rationalization.
openaire   +2 more sources

Semiotic Analysis in the Lyrics of the Song Tikus-Tikus Kantor and Its Significance for Fraud Accounting Actors

Jurnal Sastra Indonesia
The role of the song "Tikus-Tikus Kantor" by Iwan Fals serves as a metaphor for depicting workplace fraud, particularly in the context of company financial reporting. This study aims to empirically examine the song's meaning using semiotic analysis.
Ardimansyah, Rafles Ginting, Elga Yulindisti, Anton Robiansyah, Rissa Anandita   +4 more
doaj