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28.448  Articles
1 of 2.846 pages  |  10  records  |  more records»
Sektor perbankan adalah salah satu sektor yang terdampak karena keadaan perekonomian Indonesia yang tidak stabil akibat pandemi COVID-19. Industri perbankan merupakan jantungnya aktivitas ekonomi Indonesia, sehingga bila mengalami kolaps akan berdampak si... 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

Abstract; This research aimed at knowing factors offraudulent financial reporting using pentagon fraudanalysis. This research analyzed the influence offinancial target, financial stability, external pressure,institutional ownership, ineffective monitoring... see more

The purpose of this research was to describe audit tenure, fraudulent fianncial repoting, and the effect audit tenure on fraudulent fianncial reporting with discretionary accrual approach. This research used 83 samples of companies listed in Indonesia Sto... see more

This study investigates the determinants of fraudulent financial reporting in Indonesia and the responsibility of auditor for fraudulent financial reporting. This study posits that fraud triangle affects the fraudulent financial reporting, and auditors do... see more

Fraudulent practice in financial report has resulted in the decrease of reliablity in financial report, causing losses for investors and creditors. The population used in this study are all listed on the Indonesia Stock Exchange (BEI) throughout 2010-2016... see more

This study aims to determine the effect of financial targets, financial stability, external pressure, effective monitoring, nature of industry, change in auditors, rationalization, change of company directors, CEO’s Picture on fraudulent banking financial... 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

This study aims to examine and analyze financial statement fraud through financial ratios and corporate culture, case study of companies listed on the Indonesia Stock Exchange Year 2006-2010. The research was conducted at the companies included in the san... see more

1 of 2.846 pages  |  10  records  |  more records»