TEORI FRAUD PENTAGON dan DETEKSI KECURANGAN PELAPORAN KEUANGAN

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...

Full description

Bibliographic Details
Main Author: Nova Novita
Format: Article
Language:English
Published: Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya 2019-07-01
Series:Jurnal Akuntansi Kontemporer
Subjects:
fraud triangle theory
fraud diamond theory
fraud pentagon theory
Online Access:http://journal.wima.ac.id/index.php/JAKO/article/view/2077

Similar Items

Similar Items