DETEKSI FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN ANALISIS FRAUD PENTAGON : STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG LISTED DI BEI TAHUN 2014-2016

DETEKSI FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN ANALISIS FRAUD PENTAGON : STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG LISTED DI BEI TAHUN 2014-2016

This study aimed to analyze and obtain empirical evidence about the effect of pentagon fraud elements (pressure, opportunity, rationalization, competence, and arrogance) on detected fraudulent financial reporting. This research analyzes the influence of variable pressure proxied by financial stabili...

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Bibliographic Details
Main Authors: Erma Setiawati, Ratih Mar Baningrum
Format: Article
Language:English
Published: Muhammadiyah University Press 2018-10-01
Series:Riset Akuntansi dan Keuangan Indonesia
Online Access:http://journals.ums.ac.id/index.php/reaksi/article/view/6645

Internet

http://journals.ums.ac.id/index.php/reaksi/article/view/6645

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