+2 MM articles scientifics and academics

1.811.199 Articles

1 of 181.121 pages | 10 records | more records»

PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASIStudi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021

RIZKA AMALIA, DEA ANNISA

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

Financial Statement Fraud | Financial Stability as a Pentagon Fraud mechanism | Supervision Ineffectiveness as a Pentagon Fraud mechanism | Auditor Change as a Pentagon Fraud mechanism | Change of Directors as a Pentagon Fraud mechanism | Frequency of Appearance of CEO Images as a Pentagon Fraud mechanism | Audit Committee.

Journal of Applied Managerial Accounting , 2023

Free Access

ANALISIS PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN BENEISH MODEL PADA PERUSAHAAN YANG MENERAPKAN ASEAN CORPORATE GOVERNANCE SCORECARD

Aprilia Aprilia10.17509/jaset.v9i1.5259 Abstract views: 7479 PDF downloads: 4697

Abstract. The purpose of this study is to determine the effect of analysis fraud pentagon toward fraudulent financial reporting using the beneish model to the companies have implemented ASEAN CG Scorecard fraud pentagon measured by arrogance, competence, ... see more

Jurnal ASET (Akuntansi Riset) , 2017

Free Access

Community Participatory Supervision in State-Owned Asset Auction Implementation in KPKNL Semarang

Andhika Bima Saputra, Kadek Cahya Susila Wibawa, Solechan Solechan

The development of information disclosure is hand in hand with the increasing demands for community participation in government administration. Community involvement in every activity of government administration is imperative to achieve good governance, ... see more

Auction | state-owned asset | participatory supervision | good governance.

Pandecta: Research Law Journal , 2021

Free Access

FRAUD RISK ASSESSMENT: EXPERIMENTAL STUDY ON THE ALTERNATIVE FRAUD MODEL AND AUDITOR RISK PREFERENCES

Arintyas Kristi Artati,Suzy Noviyanti

Fraud risk assessment is an important part of the audit process and one of the toughest challenges faced by auditors. In considering fraud risk assessment, fraud models and risk preferences can influence auditor’s decisions. This study uses a 2x2 between-... see more

fraud risk assessment | fraud model | risk preference

Jurnal Reviu Akuntansi dan Keuangan , PP

Free Access

Analisis Faktor-Faktor yang Mendasari Perilaku Kecurangan Akademik DOI : 10.30737/ekonika.v7i2.2826

I Gde Agung Wira PertamaI Putu Budi Anggiriawan

Penelitian ini bertujuan untuk menelusuri pengaruh fraud pentagon dan self-esteem pada perilaku kecurangan akademik. Terdapat beberapa faktor yang mendorong seseorang untuk melakukan tindak kecurangan. Berdasarkan Crowe’s Fraud Pentagon Model, terdapat li... see more

Kecurangan Akademik | Fraud Pentagon | Self-esteem

EKONIKA : Jurnal Ekonomi Universitas Kadiri , 2022

Free Access

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

Natalis Christian, Jefveny Kho, Kennily Kho, Cucu Cahya, Merry Agustina

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 Securitie... see more

fraud pentagon | fraudulent financial statement | discretionary accrual

Jurnal Ilmiah Manajemen; Ekonomi; & Akuntansi (MEA) , 2050

Free Access

FRAUD PENTAGON THEORY DALAM FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN TERDAFTAR di JAKARTA ISLAMIC INDEX (JII) PERIODE 2014-2017 (Perspektif F-Score Model)

Faiz Rahman Siddiq, Agus Endrianto Suseno

Financial statement fraud biasa disebut dengan kecurangan laporan keuangan yang merupakan kesengajaan dalam melakukan kelalaian dan kesalahan ketika membuat laporan keuangan dengan penyajian yang tidak sesuai pada prinsip akuntansi berterima umum. S... see more

financial statement fraud | F-Score Model | Fraud Pentagon Theory

Jurnal Nusantara Aplikasi Manajemen Bisnis , 2019

Free Access

PEMAHAMAN AUDITOR TENTANG SKEMA KECURANGAN, RED FLAGS, MEKANISME DETEKSI DAN MEKANISME PREVENTIF KECURANGAN DOI : 10.25105/mraai.v13i3.1748

Harti Budi Yanti

This study aims to determine the auditor’s understanding of the fraud scheme,indication of fraud, mechanism detection of fraud prevention mechanisms. This study uses primary data obtained through questionnaires. Totaled of 275 respondents from BPK auditor... see more

MEDIA RISET AKUNTANSI; AUDITING DAN INFORMASI , 2013

Free Access

PERILAKU FRAUD MAHASISWA DAN PERSEPSINYA TERHADAP ASPEK-ASPEK UMUM ETIKA BISNIS DAN TUJUAN PENDIDIKAN ETIKA PROFESI AKUNTANSI DITINJAU DARI JENIS KELAMIN

Annisa Asriati; Hajan Hidayat

Students reached education ethics business with hope students will become an accountant without breaking ethics and work professionally. This study aims to see how perception students on the basis of gender to general aspects of business ethics, importanc... see more

Gender | Perception | Internal Fraud | Importance of the Objectives of Accounting Ethics Education | General Aspects of Business Ethics

Journal of Applied Managerial Accounting , 2018

Free Access

1 of 181.121 pages | 10 records | more records»