ANALISIS PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN BENEISH MODEL PADA PERUSAHAAN YANG MENERAPKAN ASEAN CORPORATE GOVERNANCE SCORECARD

ANALISIS PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN BENEISH MODEL PADA PERUSAHAAN YANG MENERAPKAN ASEAN CORPORATE GOVERNANCE SCORECARD

Abstract. The purpose of this study is to determine the effect of analysis fraud pentagon toward fraudulent financial reporting using the beneish model to the companies have implemented ASEAN CG Scorecard fraud pentagon measured by arrogance, competence, opportunities, pressure, and rationalization....

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Bibliographic Details
Main Author: Aprilia Aprilia
Format: Article
Language:Indonesian
Published: Program Studi Akuntansi 2017-11-01
Series:Jurnal ASET (Akuntansi Riset)
Subjects:
fraud diamond
fraud pentagon
fraudulent financial reporting
beneish model, and asean cg scorecard
fraud pentagon, kecurangan laporan keuangan
beneish model
dan asean cg scorecard
Online Access:https://ejournal.upi.edu/index.php/aset/article/view/5259

Internet

https://ejournal.upi.edu/index.php/aset/article/view/5259

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