Results 111 to 120 of about 135,901 (198)
FACTORS INFLUENCING FINANCIAL STATEMENT FRAUD IN THE PENTAGON'S FRAUD PERSPECTIVE
Jurnal Akuntansi dan KeuanganFinancial 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 +2 more
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Determinant of Financial Statement Fraud: Fraud Pentagon Perspective in Manufacturing Companies
İlköğretim Online, 2023 This research aims to get empirical proof relating to the results of fraud determinant supported fraud pentagon such as (1) pressure consists of financial stability, external pressure, and financial targets; (2) opportunity consists of ineffective monitoring and nature of industry; (3) rationalization; (4) competence; and (5) arrogance toward financial
Sendi Angsari Harman, Yustrida Bernawati
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Peran Kepemilikan Keluarga Dalam Memoderasi Pengaruh Fraud Pentagon Terhadap Kecurangan Laporan Keuangan [PDF]
Detecting potential financial reporting fraud in the IDX-listed real estate and property firms between 2019 and 2023, this study applies the Fraud Pentagon Theory.
larasati, ressa, chariri, anis
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The Influence of Pentagon Fraud on Financial Reporting Fraud
Indonesian Interdisciplinary Journal of Sharia EconomicsFinancial 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 +1 more
doaj +1 more source
, 2023 ABSTRAK PENGARUH PENERAPAN FRAUD PENTAGON THEORY DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN SUBSEKTOR PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2020-2022 The main purpose of this study is to examine the effects of fraud pentagon theory ...
Aileen, Aileen
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Determinan Fraudulent Financial Statement: Peran Komite Audit Sebagai Pemoderasi
Kompartemen: Jurnal Ilmiah AkuntansiThe 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 +4 more
doaj +1 more source
Factors Causing Fraudulent Management of Village Funds During the COVID-19 Pandemic
Journal of Accounting and InvestmentResearch 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 +3 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
INFLUENCE OF FRAUD PENTAGON IN DETECTING FRAUDULENT FINANCIAL STATEMENTS
JOURNAL OF BUSINESS STUDIES AND MANGEMENT REVIEWThis 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 +3 more
openaire +2 more sources
Fraud Pentagon dan Kecurangan Laporan Keuangan [PDF]
, 2018 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.
Faradiza, S. A. (Sekar)
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