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TEORI FRAUD PENTAGON dan DETEKSI KECURANGAN PELAPORAN KEUANGAN

The purpose of this research is to investigate whether the fraud pentagon theory predictors, namely: Pressure, Opportunity, Rationalization, Capability and Arrogance able to explain the probability of financial statement of fraud occurrence in Indonesia. The results show that: only Pressure and Rati...

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Detalhes bibliográficos
Autor principal: Nova Novita
Formato: Artigo
Idioma:Inglês
Publicado em: Master of Accounting Program, Faculty of Business, Widya Mandala Surabaya Catholic University 2019-07-01
Colecção:Jurnal Akuntansi Kontemporer
Assuntos:
Acesso em linha:http://journal.wima.ac.id/index.php/JAKO/article/view/2077
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