Add to ORKGCases of fraud from 2019 to 2020 in Indonesia involve companies of state-owned enterprises. This study aimed to analyze the factors that encourage financial statement fraudulent with analysis of fraud pentagon theory. This research analyzes the influence of variable pressure proxied by financial stability, opportunity proxied by auditor change, rationalization proxied by audit opinion, capability proxied by change of directors and arrogance proxied by the number of CEO’s. This reserach uses 100 of State-Owned Enterprises companies listed on Indonesia Stock Exchange in the period 2015-2019. Data analyzed by using logistic regression. The results showed that pressure and opportunity influence the financial statement fraudulent, while rational...
The purpose of this research is to investigate whether the fraud pentagon theory predictors, namely:...
Fraudulent financial statements or fraudulent financial reporting are actions that cause a person or...
This study aims to detect the occurrence of fraud by using fraud pentagon analysis. Fraud is a delib...
Cases of fraud from 2019 to 2020 in Indonesia involve companies of state-owned enterprises. This stu...
Fraudulent Financial Statement is the type of fraud with the most detrimental impact. This is due to...
AbstractFraud causes trillions of rupiah in losses in the business world. With the fraud pentagon le...
The purpose of this study was to determine the fraud pentagon in detecting fraudulent financial stat...
This study aims to examine the influence of variables, namely pressure, opportunity, rationalization...
Fraudulent financial reporting is an activity that is carried out intentionally by changing the elem...
The purpose of this research is to investigate whether the fraud pentagon theory predictors, namely:...
The study was conducted with aim to determine the effect of financial target, financial stability, e...
This study aims to examine the fraud pentagon, namely the effect of pressure, opportunity, rationali...
The company's financial statements as a means of communication between the company's internal and ex...
This study aims to determine the effect of financial targets, financial stability, external pressure...
This study aimed to examine the theory of fraud pentagon on fraudulent financial reporting. Consists...
The purpose of this research is to investigate whether the fraud pentagon theory predictors, namely:...
Fraudulent financial statements or fraudulent financial reporting are actions that cause a person or...
This study aims to detect the occurrence of fraud by using fraud pentagon analysis. Fraud is a delib...
Cases of fraud from 2019 to 2020 in Indonesia involve companies of state-owned enterprises. This stu...
Fraudulent Financial Statement is the type of fraud with the most detrimental impact. This is due to...
AbstractFraud causes trillions of rupiah in losses in the business world. With the fraud pentagon le...
The purpose of this study was to determine the fraud pentagon in detecting fraudulent financial stat...
This study aims to examine the influence of variables, namely pressure, opportunity, rationalization...
Fraudulent financial reporting is an activity that is carried out intentionally by changing the elem...
The purpose of this research is to investigate whether the fraud pentagon theory predictors, namely:...
The study was conducted with aim to determine the effect of financial target, financial stability, e...
This study aims to examine the fraud pentagon, namely the effect of pressure, opportunity, rationali...
The company's financial statements as a means of communication between the company's internal and ex...
This study aims to determine the effect of financial targets, financial stability, external pressure...
This study aimed to examine the theory of fraud pentagon on fraudulent financial reporting. Consists...
The purpose of this research is to investigate whether the fraud pentagon theory predictors, namely:...
Fraudulent financial statements or fraudulent financial reporting are actions that cause a person or...
This study aims to detect the occurrence of fraud by using fraud pentagon analysis. Fraud is a delib...