Analysis Factor Triggers Fraud And Corporate Governance On Indications of Fraudulent Financial Reporting Using the Pentagon Fraud Theory Approach

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,...

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Bibliographic Details
Main Authors: Sri Astuti, Marita Marita, Sucahyo Heriningsih
Format: Article
Language:Indonesian
Published: STIE PGRI Dewantara Jombang 2019-09-01
Series:Eksis: Jurnal Riset Ekonomi dan Bisnis
Subjects:
pentagon fraud
good corporate governance (gcg)
Online Access:https://ejournal.stiedewantara.ac.id/index.php/001/article/view/448

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