The Analysis of Fraudulent Financial Reporting Determinant through Fraud Pentagon Approach
The purpose of this study was to analyze the prediction of fraudulent financial reporting with the perspective of pentagon fraud. Pentagon fraud theory is the development of the theories of fraud triangle and fraud diamond. The Pentagon fraud theory adds an element of arrogance in addition to the ot...
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| Main Authors: | Siska Apriliana, Linda Agustina |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Negeri Semarang
2017-09-01
|
| Series: | Jurnal Dinamika Akuntansi |
| Online Access: | https://journal.unnes.ac.id/nju/index.php/jda/article/view/4036 |
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