Fraudulent financial reporting through the lens of the fraud pentagon theory
Abstract Fraud causes trillions of rupiah in losses in the business world. With the fraud pentagon lens, this study aims to examine whether pressure, opportunity, rationalization, capability and arrogance affect fraudulent financial reporting. This study used 51 financial reports from fraud companie...
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Universitas Negeri Malang
2021-02-01
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| Series: | Jurnal Akuntansi Aktual |
| Subjects: | |
| Online Access: | http://journal2.um.ac.id/index.php/jaa/article/view/16445 |