The Relationship Between Fraud Pentagon, Audit Quality, and Financial Performance with the Risk of Financial Statement Fraud: An Empirical Study on PT Indofarma

This study aims to analyze the effect of Fraud Pentagon, Audit Quality, and Financial Performance on the risk of financial statement fraud at PT Indofarma Tbk during the period 2020-2023. The method used is a quantitative approach with a linear regression model, as well as fraud detection through t...

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Bibliographic Details

Published in:	Indonesian Interdisciplinary Journal of Sharia Economics
Main Authors:	Carsinah Azhara, Sirri Mubarokah, Cahya Dewi Kirani, Janiman Janiman
Format:	Article
Language:	English
Published:	Universitas KH Abdul Chalim, Prodi Ekonomi Syariah 2025-08-01
Subjects:	Fraud Pentagon, Audit Quality, Financial Performance, Beneish M-Score, Financial Statement Manipulation
Online Access:	https://www.e-journal.uac.ac.id/index.php/iijse/article/view/7206