Fraud Pentagon in Detecting Fraudulent Financial Reporting

• Main Authors: Intan Lailatun Navila, Ardianto
• Format: Article PeerReviewed
• Language: English; Indonesian; English
• Published: Primrose Hall Publishing Group 2020
• Subjects: H Social Sciences; HG Finance; HG4001-4285 Finance management. Business finance.Corporation finance
• Online Access: http://repository.unair.ac.id/105329/1/Ardianto_Karil%2006_Fraud%20Pentagon%20in%20Detecting.pdf; http://repository.unair.ac.id/105329/2/Ardianto_Peer%20Review006.pdf; http://repository.unair.ac.id/105329/3/Ardianto_Smilarity%2006_Fraud%20Pentagon%20in%20Detecting.pdf; http://repository.unair.ac.id/105329/; https://www.ijicc.net/index.php/volume-13-2020/193-vol-13-iss-8
• Institution: Universitas Airlangga

It is mandatory for public companies to issue financial reports that have been audited by external auditors to be presented to the public as evidence and accountability regarding the company’s performance during the year. This study aims to find out whether elements of pentagon fraud – that is, pres...