This study aims to obtain empirical evidence regarding the effect of the fraud pentagon
theory on financial statement fraud. The novelty of this study is the use of factor analysis to …

Purpose The purpose of this study was to determine the influence of the elements of the
fraud diamond theory in detecting financial statement fraud among non-financial firms in …

The pandemic situation has suppressed various businesses in Indonesia and has provided
opportunities for business actors to practice window dressing for present good company …

Purpose This study aims to investigate cases of fraudulent financial statements that have
occurred in Indonesia and explore the similarities of cases that existed in the period before …

The purpose of this study was to analyze the effect of fraud on financial statements using the
pentagon theory. The variables that include on fraud pentagon theory are financial stability …

The purpose of this study was to examine organizational culture in moderating the influence
of internal control and community participation on fraud prevention in managing village …

The problem of fraud in financial statements is a global problem that has crossed borders of
time and country. This research was created to prevent fraud by detecting financial …

Financial statements manipulation was a fraud form which is generally difficult to detect. The
study was intended to analyze fraud pentagon elements in detecting fraudulent financial …

Purpose: This study aims to determine the effect of the five components from fraud pentagon,
namely pressure, opportunity, rationalization, competence, and arrogance moderated by the …