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118  Articles
1 of 13 pages  |  10  records  |  more records»
One of the most important aspects of the struggle of warriors and warriors in epic works is the arrogance that is called by the comrades before the start of the hand-to-hand battle. It is accompanied by pride in ancestry, race, and ridicule. Ferdowsi's Sh... see more

The purpose of this study was to determine whether the elements in the fraud pentagon concept could detect the potential for fraud in financial statements. The sample in this research is state-owned companies (BUMN) listed on the Indonesia Stock Exchange ... see more

This study is a quantitative study that aims to analyze the effect of the fraud pentagon on fraudulent financial reporting. Pentagon fraud is measured by financial target (ROA), financial stability (ACHANGE), external pressure (LEV), financial need (OSHIP... see more

The purpose of this research is to demonstrate and investigate the influence of the fraud pentagon on fraudulent financial reporting. A quantitative technique was applied in the investigation. This study makes use of secondary data and a purposive samplin... 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

Penelitian ini bertujuan untuk mengetahui pengaruh characteristic of audit committee audit committee, CEO tenure dan arrogance terhadap kecurangan laporan keuangan baik secara simultan maupun parsial menggunakan Beneish M-Score Model pada p... see more

This study aims to analyze the relationship between the causes of fraud, good corporate governance, and fraud. This study is a descriptive study tested using logistic regression analysis. This study used 27 samples of banking companies from 44 banking com... see more

Compilation of eleven short essays that reflect authors view on variousthemes.Themes covered under this compilation are:1. Right or wrong, good or bad, beautiful or ugly, these are all undefined and indefinable abstractions.2. Communication: we're losing ... see more

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

1 of 13 pages  |  10  records  |  more records»