This study analyzes the effect of fraud pentagon and efficacy F-score model in detecting fraudulent financial reporting Indonesia. The sample used is company’s annual report subject to Financial Service Authority (OJK) sanctions a twofold comparative from companies not same year industry type. was selected using purposive sampling method. data analyzed logistic regression analysis. test results...

This study aims to integrate research results from several journals ascertain the impact of financial statement fraud (FFS) on pentagon. FFS is an intentional effort by company mislead users statements. Fraud pentagon explains five elements causing FFS. The population in this a journal which not included predatory for 2012-2022. There are 16 samples produced through purposive sampling. Secondar...

This study aims to determine the effect of pentagon fraud on financial statement fraud. The factors in consist five elements, namely pressure is proxied by targets, opportunity ineffective monitoring, rationalization change auditors, capability directors, and arrogance frequents number CEO's pictures. uses F-Score Model detect potential for fraudulent statements.This type research descriptive q...

Kecurangan ialah suatu aksi kecerobohan yang disengaja berakibat pada kerugaian buat banyak pihak dan butuh atensi spesial oleh auditor independen. Tujuan dari penyusunan ini guna menganalisa faktor- faktor Fraud Pentagon Theory apakah terdapat pengaruhnya terhadap Fraudulent Financial Reporting alias Pelaporan Keuangan. Jenis penelitian digunakan yaitu kualitatif data yakni sekunder bersumber ...