ARTICLE
TITLE

IS FRAUD PENTAGON EFFECTIVE IN DETECTING FRAUDULENT FINANCIAL STATEMENT IN CAMBODIA?

SUMMARY

This study was conductedito examine the ability of fraudiPentagon theory to detect fraudulent financial statement. The object of this research are companies that listed in Cambodia Securities Exchange (CSX) from 2017-2020. The purposive sampling method is used to select the research sample. The study uses SPSS program to analyze data. The measurement of fraudulent financial statement is discretionary accrual. This study used arrogance, competence, pressure, opportunity and rationalization as independent variable. The result of this study show that pressure is effective detecting fraudulent financial statement. These findings will be very helpful to auditors and forensic accountant to pay more caution in aspect of pressure to detect fraudulent financial statement.

 Articles related

Estetika Mutiaranisa Kurniawati, Risca Dwi Jayanti, Nur Chayati, Saktiana Rizki Endiramurti    

The study aims to provide empirical evidence to analyze the factors that encourage students to take academic fraud actions when learning online during the Covid-19 pandemic. The data in this study are primary data collected through a survey technique usi... see more


Farida Irmawati,Nawirah Nawirah    

Fraudulent financial reporting is an activity that is carried out intentionally by changing the elements in the financial statements. This study aims to examine and analyze the influence of the elements of the fraud pentagon theory, namely pressure, oppo... see more

Revista: Akuisisi

Jaddid Hayataka Nawa, Sugeng Hariadi    

Maksud dalam penelitian ini yaitu mengetahui pengaruh dari setiap komponen didalam teori Fraud Pentagon pada perusahaan perbankan yang ada di Asia Tenggara pada tahun 2018-2020. Kemudian penelitian ini menggunakan semple yaitu 14 (empat belas) perus... see more


Alif Koharudin, Indira Januarti    

Research purposes: This paper examines factors affecting fraudulent financial reporting based on Crowe’s fraud pentagon theory. Pentagon theory elements include pressure (financial stability, financial target, external pressure), opportunity (the indepen... see more


Lusia Fransiska,Imelda Sinaga    

Teori Fraud Pentagon meliputi lima elemen penyebab kecurangan yaitu pressure, opportunity, rationalization, competence, dan arrogance. Penelitian ini bertujuan untuk mengetahui pengaruh antara elemen dalam teori Fraud Pentagon terhadap restatement report... see more

Revista: Akuisisi