Results 141 to 150 of about 209 (170)

Determinants of Academic Fraud Behavior: The Perspective of the Pentagon Fraud Theory

Advances in social science, education and humanities research, 2023
Nurcahyono Nurcahyono
exaly   +2 more sources

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Fraud Pentagon Dalam Mendeteksi Financial Statement Fraud

MDP Student Conference, 2023
Tujuan dari penelitian ini adalah untuk mengetahui bagaimana elemen-elemen dari teori Fraud Pentagon mempengaruhi financial statement fraud. F-Score digunakan dalam penelitian ini sebagai proksi untuk financial statement fraud. Lima metrik yang digunakan dalam Pentagon Fraud adalah financial stability, ineffective monitoring, change in auditor, change ...
Cherrya Dhia Wenny, Nurandaru Oktaviani
openaire   +1 more source

The Effect of Academic Fraud Dimensions of Fraud Pentagon's On Accounting Students

JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi), 2022
This study aims to examine the factors that influence academic fraud behavior by college students accounting class 2018 National Development University "Veteran" East Java and accounting students class 2018 Airlangga University using factors namely pressure, rationalization, opportunity, competence, and arrogance called the concept Fraud Pentagon ...
Muslimin Muslimin, Raffie Rafnhar
openaire   +1 more source

Fraud Pentagon as a Measurement Tool for Detecting Financial Statements Fraud

Proceedings of the 17 th International Symposium on Management (INSYMA 2020), 2020
R.T. Handayani, A.B. Lestari, K. Fuad
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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, Nuwun Priyono, Utpala Rani, Danar Miranda   +3 more
exaly   +2 more sources

Pengaruh Fraud Pentagon terhadap Financial Statement Fraud

Bandung Conference Series: Accountancy
Abstract. This study aims to determine banking companies that experience financial statement fraud using pentagon fraud theory. Pentagon fraud has five factors that influence the cause of someone committing fraud, namely pressure, opportunity, rationalization, competence and arrogance.
Izmi Hafsah Azizah, null Pupung Purnamasari, null Mey Maemunah   +2 more
openaire   +1 more source

Analisis Fraud Pentagon Dalam Mendeteksi Financial Statement Fraud

Gorontalo Accounting Journal
The 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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A Comparison of Triangle, Diamond and Pentagon Fraud Models in Fraud Risk Assessment [PDF]

Iranian Journal of Value and Behavioral Accounting, 2020
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