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Pentagon Fraud Analysis in Detecting Fraudulent Financial Reporting

The purpose of this study was to analyze the influence of fraud pentagon theory in detecting the fraudulent financial reporting. Fraud pentagon theory is the development of the previous fraud theory of fraud triangle and fraud diamond. This research uses eight variables that are hypothesized to affe...

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Autors principals: Eny Kusumawati, Ika Putri Yuliantoro, Eskasari Putri
Format: Artigo
Idioma:Inglês
Publicat: Muhammadiyah University Press 2021-04-01
Col·lecció:Riset Akuntansi dan Keuangan Indonesia
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Accés en línia:https://journals2.ums.ac.id/index.php/reaksi/article/view/9643
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