The purpose of this study was to analyze the prediction of fraudulent financial reporting with
the perspective of pentagon fraud. Pentagon fraud theory is the development of the theories …

Tujuan penelitian ini adalah untuk memperoleh bukti empiris mengenai faktor-faktor yang
mempengaruhi kecurangan laporan keuangan dengan governance and culture sebagai …

Financial statements are a form of a report presented by a company that shows the financial
performance of the company. In many cases of financial report fraud committed by Public …

Penelitian ini bertujuan untuk menguji pengaruh financial target, ineffective monitoring,
pergantian auditor, dan perubahan direksi terhadap kecurangan laporan keuangan dengan …

This study examines the Fraud Triangle, namely three things that encourage fraud, namely
pressure, opportunity, and rationality. This study aims to examine and determine the impact …

Financial statements are prepared to give information about the condition of a company and
are an important communication tool between management and stakeholders. Fraud …

This paper aims to analyze the likelihood of fraudulent financial reporting using the fraud
diamond analysis. Fraud diamond is a concept explaining factors that cause someone to …

Penelitian ini bertujuan untuk menguji pengaruh faktor-faktor kecurangan pada teori
pentagon untuk mendeteksi kecurangan pelaporan keuangan. Faktor-faktor dalam fraud …

Penelitian ini bertujuan untuk menguji unsur-unsur kecurangan dalam teori fraud pentagon
dalam medeteksi kecurangan laporan keuangan. Fraud pentagon diproksikan dengan …

Purpose: The purpose's study was to understand whether the three factors of pressure
(financial stability, financial target and external pressure) and company size can influence …