Comparative Analysis Of Crowe’s Fraud Pentagon Theory On Fraudulent Financial Reporting

The fraud Pentagon is expected to be able detect fraudulent financial statements more deeply because there a component of arrogance that was not previously found in research using the triangle and diamond. sample manufacturing companies listed on Indonesian Malaysian Stock Exchanges with total 298 an observation period 2 years. results show variables pressure, opportunity, arrogance, competence have no effect statement fraud. From paired t-test, it between Exchanges. At same time, rationalization variable has difference