Analysis Factor Triggers Fraud And Corporate Governance On Indications of Fraudulent Financial Reporting Using the Pentagon Fraud Theory Approach
This study examines the correlation between fraud triggering factors using the Pentagon fraud theory approach and the role of corporate governance on the indication that companies conduct financial statement fraud. The trigger factors for fraud in the Pentagon fraud theory are pressure, opportunity,...
Main Authors: | , , |
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Format: | Article |
Language: | Indonesian |
Published: |
STIE PGRI Dewantara Jombang
2019-09-01
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Series: | Eksis: Jurnal Riset Ekonomi dan Bisnis |
Subjects: | |
Online Access: | https://ejournal.stiedewantara.ac.id/index.php/001/article/view/448 |