FRAUD PENTAGON THEORY: ALAT DETEKSI FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI INDONESIA, MALAYSIA, SINGAPURA

This study examine the dimensions of fraud pentagon to explain this effect on the financial statement fraud. The fraud pentagon theory shows five elements can affect financial statement fraud, the element of pressure, the element of opportunity, the element of rationalization, the element of compete...

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Bibliographic Details

Published in:	El Muhasaba: Jurnal Akuntansi
Main Authors:	Ybanez Vijeysechan Hamadi, Daniel Sugama Stephanus, Dian Wijayanti
Format:	Article
Language:	English
Published:	UIN Maulana Malik Ibrahim Malang 2022-07-01
Subjects:	fraud pentagon financial statement fraud element of fraud pentagon
Online Access:	https://ejournal.uin-malang.ac.id/index.php/el-muhasaba/article/view/14305