ARTICLES

Filter  
Active filters 0
Remove
  

Refine your searches by:

Collections
Economy
Architecture and Urbanism
Education
Technology
Social Sciences
Administration - Business
Biology
Literature
Mathematics
Zoology
all records (39)

Languages
English
German
French

Countries
Indonesia
USA
Brazil
Australia
Argentina
Spain
Italy
Romania
Denmark
India
all records (25)

Years
2023
2022
2021
2020
2019
2018
2017
2016
2015
2014
all records (18)

Filter  
 
135  Articles
1 of 15 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

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 15 pages  |  10  records  |  more records»