Results 181 to 190 of about 773 (206)

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

Pendeteksian Potensi Financial Statement Fraud dengan Analisis Fraud Pentagon

The aim of this research is to identify potential instances of financial statement fraud using the Fraud Pentagon theory, which includes the elements of pressure, opportunity, rationalization, competence, and arrogance. Pressure is represented by variables such as financial stability, financial targets, and external pressures.
Lestari, Widya, Sukartini, Sukartini, Fauzi, Nurul   +2 more
openaire   +4 more sources

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

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

Fraudulent Financial Reporting: A Fraud Pentagon Analysis

GATR Accounting and Finance Review, 2019
Objective – The massive and broad impact caused by fraud has made it widely discussed by researchers. Several theories have been developed to explain the cause of fraud. The most recent theory that attempts to explain fraud is pentagon fraud. This study attempts to explain the effect of pentagon fraud on the detection of financial statement fraud in ...
Satria Tri Nanda, Raisya Zenita, Neneng Salmiah   +2 more
openaire   +1 more source

Analysis Of Financial Report Fraud Through The Pentagon Fraud Approach

Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
The purpose of the meta-analysis in this study is to explain and prove the relationship between Pentagon Fraud and Financial Report Fraud. The articles used in this meta-analysis were collected through electronic journals. There are five journals that can be studied qualitatively.
null Nadya Andreyanto, null Selma Nevira Shinta Putri, null Hwihanus Hwihanus   +2 more
openaire   +1 more source

The Fraud theories: Triangle, Diamond, Pentagon

International Journal of Accounting, Auditing and Performance Evaluation, 2022
openaire   +1 more source

Factors Affecting the Financial Statement Fraud in the Perspective of the Pentagon Fraud

Proceedings of the 2nd International Conference of Mental Health, 2021
. Meiryani, Aurelia Devina, Jajat Sudrajat, Zaidi Mat Daud   +3 more
openaire   +1 more source