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2.403  Articles
1 of 241 pages  |  10  records  |  more records»
Penelitian ini bertujuan untuk mendeteksi kecurangan laporan keuangan berdasarkan analisis fraud pentagon. Teori fraud pentagon menyatakan bahwa terdapat kondisi yang digunakan yaitu pressure, opportunity, rationalization, competence dan arrogance. Peneli... see more

This study aims to examine and obtain empirical evidence regarding the Effect of Pentagon Fraud on Financial Statement Fraud with the Audit Committee as a Moderating Variable in manufacturing companies in the Basic Industry and Chemical sectors listed on ... see more

Kemajuan perbankan syariah di Indonesia kini tidak diragukan lagi. Namun, tidak dapat dipungkiri kasus fraud juga semakin marak, seperti kasus kredit fiktif, pencurian kas perusahaan, dan fraud pada laporan keuangan. Dalam ketetapan dunia perbankan, defin... see more

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, oppor... see more

This study was conducted to detect academic fraud in students using the fraud pentagon approach. The research method used in this research is the descriptive and verification method. The subjects in this research are Accounting Education students consisti... see more

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 independ... see more

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

The purpose of this research is to show the fraud pentagon perspective on academic cheating in accounting students. The independent variabels in this research are pressure, opportunity, rationalization, capabilities, and personal ethics, while dependent v... see more

This research is to find out the influence of fraud pentagon for detection fraudulent financial reporting. Fraud Pentagon as independent variable which has five elements, namely: (1) Pressure, which proxied by financial stability, external pressure, and g... see more

1 of 241 pages  |  10  records  |  more records»