How to cite this paper
Ariyanto, D., Jhuniantara, I., Ratnadi, N., Putri, I & Dewi, A. (2021). Detecting fraudulent financial statements in pharmaceutical companies: Fraud pentagon theory perspective.Accounting, 7(7), 1611-1620.
Refrences
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Annisya, M., Lindrianasari, & Asmaranti, Y. (2016b). Pendeteksian Kecurangan Laporan Keuangan Menggunakan Fraud Diamond. Jurnal Bisnis Dan Ekonomi (JBE).
Aprilia, A. (2017). Analisis Pengaruh Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Menggunakan Beneish Model Pada Perusahaan Yang Menerapkan Asean Corporate Governance Scorecard. Jurnal ASET (Akuntansi Riset), 9(1), 52–59. https://doi.org/10.17509/jaset.v9i1.5259
Apriliana, S., & Agustina, L. (2017). The Analysis of Fraudulent Financial Reporting Determinant through Fraud Penta-gon Approach. Jurnal Dinamika Akuntansi, 9(2), 154–165. https://doi.org/10.15294/jda.v7i1.4036
Ariyanto, D., Firdaus, G. M., Sari, M. M. R., Dewi, A. A., & Made Gilang Jhuniantara, I. (2020). How self control and sit-uational pressure influence the tendency to receive gratification: An experimental study. International Journal of Criminology and Sociology, 9, 400–414. https://doi.org/10.6000/1929-4409.2020.09.39
Bawakes, H. F., Simanjuntak, A. M. ., & Daat, S. C. (2018a). Pengujian Teori Fraud Pentagon Terhadap Fraudulent Finan-cial Reporting. Jurnal Akuntansi & Keuangan Daerah, 13(1), 114–134.
Bawakes, H. F., Simanjuntak, A. M. ., & Daat, S. C. (2018b). Pengujian Teori Fraud Pentagon Terhadap Fraudulent Finan-cial Reporting. Jurnal Akuntansi & Keuangan Daerah.
Beasley, M. S. (1996). An empirical analysis of the relation between the board of director composition and financial statement fraud. Accounting Review.
Buchholz, F., Jaeschke, R., Lopatta, K., & Maas, K. (2015). Article information : The Use of Optimistic Tone by Narcis-sistic CEOs. Accounting, Auditing & Accountability Journal, 31(2), 531–562. https://doi.org/10.1108/AAAJ-11-2015-2292
Buchholz, F., Lopatta, K., & Maas, K. (2019). The Deliberate Engagement of Narcissistic CEOs in Earnings Management. Journal of Business Ethics. https://doi.org/10.1007/s10551-019-04176-x
Bujaki, M., Lento, C., & Sayed, N. (2019). Utilizing professional accounting concepts to understand and respond to aca-demic dishonesty in accounting programs. Journal of Accounting Education, 47, 28–47. https://doi.org/10.1016/j.jaccedu.2019.01.001
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Chen, L. (2016). Local Institutions, Audit Quality, and Corporate Scandals of US-Listed Foreign Firms. Journal of Busi-ness Ethics, 133(2), 351–373. https://doi.org/10.1007/s10551-014-2370-x
Chong, G. (2006). Is income smoothing ethical? Journal of Corporate Accounting & Finance, 18(1), 41–44. https://doi.org/10.1002/jcaf.20261
Cressey, D. (1953). Other People’s Money: A Study in The Social Psychology of Embezzlement. Free Press.
Danuta, K. S. (2017). Crowe’s Fraud Pentagon Theory dalam Pencegahan Fraud pada Proses Pengadaan melalui E-Procurement. Jurnal Kajian Akuntansi, 1(2), 826. https://doi.org/10.33603/jka.v1i2.826
Dechow, P. M., Hutton, A. P., Kim, J. H., & Sloan, R. G. (2012). Detecting Earnings Management: A New Approach. Journal of Accounting Research, 50(2), 275–334. https://doi.org/10.1111/j.1475-679X.2012.00449.x
Donelson, D. C., Ege, M. S., & McInnis, J. M. (2017). Internal control weaknesses and financial reporting fraud. Auditing, 36, 45–69. https://doi.org/10.2308/ajpt-51608
Donthu, N., & Gustafsson, A. (2020). Effects of COVID-19 on business and research. Journal of Business Research, 284–289. https://doi.org/10.1016/j.jbusres.2020.06.008
Fimanaya, F., & Syafruddin, M. (2014). Analisis Faktor-Faktor Yang Mempengaruhi Kecurangan Laporan Keuangan (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2011). Diponego-ro Journal Of Accounting, 3(99), 397–407. http://ejournal-s1.undip.ac.id/index.php/accounting
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Harman, S. A., & Bernawati, Y. (2020). Determinants of Financial Statement Fraud: Fraud Pentagon Perspective in Manu-facturing Companies. International Journal of Innovation, Creativity and Change, 13(4), 1453–1472. www.ijicc.net
Hidayah, E., & Saptarini, G. D. (2019). Pentagon Fraud Analysis in Detecting Potential Financial Statement Fraud of Banking Companies in Indonesia. International Conference on Acoounting, Business, & Economics, 2010, 89–102.
Huang, S. Y., Lin, C. C., Chiu, A. A., & Yen, D. C. (2017). Fraud detection using fraud triangle risk factors. Information Systems Frontiers, 19(6), 1343–1356. https://doi.org/10.1007/s10796-016-9647-9
Husmawati, P., Septriani, Y., Rosita, I., & Handayani, D. (2017). Fraud Pentagon Analysis in Assessing the Likelihood of Fraudulent Financial Statement (Study on Manufacturing Firms Listed in Bursa Efek Indonesia Period 2013-2016). In-ternational Conference of Applied Science on Engineering, Business, Linguistics and Information Technology (ICo-ASCNITech), October, 45–51.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/http://dx.doi.org/10.1016/0304-405X(76)90026-X
Kanten, P., & Ulker, F. (2013). The Macrotheme Review. A Multidisciplinary Journal of Global Macro Trends, 2(4), 144–160.
Kim, J. B., Chung, R., & Firth, M. (2003). Auditor conservatism, asymmetric monitoring, and earnings management. Con-temporary Accounting Research, 20(2), 323–359. https://doi.org/10.1506/J29K-MRUA-0APP-YJ6V
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Apriliana, S., & Agustina, L. (2017). The Analysis of Fraudulent Financial Reporting Determinant through Fraud Penta-gon Approach. Jurnal Dinamika Akuntansi, 9(2), 154–165. https://doi.org/10.15294/jda.v7i1.4036
Ariyanto, D., Firdaus, G. M., Sari, M. M. R., Dewi, A. A., & Made Gilang Jhuniantara, I. (2020). How self control and sit-uational pressure influence the tendency to receive gratification: An experimental study. International Journal of Criminology and Sociology, 9, 400–414. https://doi.org/10.6000/1929-4409.2020.09.39
Bawakes, H. F., Simanjuntak, A. M. ., & Daat, S. C. (2018a). Pengujian Teori Fraud Pentagon Terhadap Fraudulent Finan-cial Reporting. Jurnal Akuntansi & Keuangan Daerah, 13(1), 114–134.
Bawakes, H. F., Simanjuntak, A. M. ., & Daat, S. C. (2018b). Pengujian Teori Fraud Pentagon Terhadap Fraudulent Finan-cial Reporting. Jurnal Akuntansi & Keuangan Daerah.
Beasley, M. S. (1996). An empirical analysis of the relation between the board of director composition and financial statement fraud. Accounting Review.
Buchholz, F., Jaeschke, R., Lopatta, K., & Maas, K. (2015). Article information : The Use of Optimistic Tone by Narcis-sistic CEOs. Accounting, Auditing & Accountability Journal, 31(2), 531–562. https://doi.org/10.1108/AAAJ-11-2015-2292
Buchholz, F., Lopatta, K., & Maas, K. (2019). The Deliberate Engagement of Narcissistic CEOs in Earnings Management. Journal of Business Ethics. https://doi.org/10.1007/s10551-019-04176-x
Bujaki, M., Lento, C., & Sayed, N. (2019). Utilizing professional accounting concepts to understand and respond to aca-demic dishonesty in accounting programs. Journal of Accounting Education, 47, 28–47. https://doi.org/10.1016/j.jaccedu.2019.01.001
Chen, K. Y., Lin, K. L., & Zhou, J. (2005). Audit quality and earnings management for Taiwan IPO firms. Managerial Au-diting Journal, 20(1), 86–104. https://doi.org/10.1108/02686900510570722
Chen, L. (2016). Local Institutions, Audit Quality, and Corporate Scandals of US-Listed Foreign Firms. Journal of Busi-ness Ethics, 133(2), 351–373. https://doi.org/10.1007/s10551-014-2370-x
Chong, G. (2006). Is income smoothing ethical? Journal of Corporate Accounting & Finance, 18(1), 41–44. https://doi.org/10.1002/jcaf.20261
Cressey, D. (1953). Other People’s Money: A Study in The Social Psychology of Embezzlement. Free Press.
Danuta, K. S. (2017). Crowe’s Fraud Pentagon Theory dalam Pencegahan Fraud pada Proses Pengadaan melalui E-Procurement. Jurnal Kajian Akuntansi, 1(2), 826. https://doi.org/10.33603/jka.v1i2.826
Dechow, P. M., Hutton, A. P., Kim, J. H., & Sloan, R. G. (2012). Detecting Earnings Management: A New Approach. Journal of Accounting Research, 50(2), 275–334. https://doi.org/10.1111/j.1475-679X.2012.00449.x
Donelson, D. C., Ege, M. S., & McInnis, J. M. (2017). Internal control weaknesses and financial reporting fraud. Auditing, 36, 45–69. https://doi.org/10.2308/ajpt-51608
Donthu, N., & Gustafsson, A. (2020). Effects of COVID-19 on business and research. Journal of Business Research, 284–289. https://doi.org/10.1016/j.jbusres.2020.06.008
Fimanaya, F., & Syafruddin, M. (2014). Analisis Faktor-Faktor Yang Mempengaruhi Kecurangan Laporan Keuangan (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2011). Diponego-ro Journal Of Accounting, 3(99), 397–407. http://ejournal-s1.undip.ac.id/index.php/accounting
Hadiwardoyo, W. (2020). Kerugian Ekonomi Nasional Akibat Pandemi Covid-19. Baskara Journal of Business and Enter-preneurship, 2(2), 83–92. https://doi.org/10.24853/baskara.2.2.83-92
Harman, S. A., & Bernawati, Y. (2020). Determinants of Financial Statement Fraud: Fraud Pentagon Perspective in Manu-facturing Companies. International Journal of Innovation, Creativity and Change, 13(4), 1453–1472. www.ijicc.net
Hidayah, E., & Saptarini, G. D. (2019). Pentagon Fraud Analysis in Detecting Potential Financial Statement Fraud of Banking Companies in Indonesia. International Conference on Acoounting, Business, & Economics, 2010, 89–102.
Huang, S. Y., Lin, C. C., Chiu, A. A., & Yen, D. C. (2017). Fraud detection using fraud triangle risk factors. Information Systems Frontiers, 19(6), 1343–1356. https://doi.org/10.1007/s10796-016-9647-9
Husmawati, P., Septriani, Y., Rosita, I., & Handayani, D. (2017). Fraud Pentagon Analysis in Assessing the Likelihood of Fraudulent Financial Statement (Study on Manufacturing Firms Listed in Bursa Efek Indonesia Period 2013-2016). In-ternational Conference of Applied Science on Engineering, Business, Linguistics and Information Technology (ICo-ASCNITech), October, 45–51.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/http://dx.doi.org/10.1016/0304-405X(76)90026-X
Kanten, P., & Ulker, F. (2013). The Macrotheme Review. A Multidisciplinary Journal of Global Macro Trends, 2(4), 144–160.
Kim, J. B., Chung, R., & Firth, M. (2003). Auditor conservatism, asymmetric monitoring, and earnings management. Con-temporary Accounting Research, 20(2), 323–359. https://doi.org/10.1506/J29K-MRUA-0APP-YJ6V
Kurnia, A. A., & Anis, I. (2017). Analisis Fraud Pentagon Dalam Mendeteksi Kecurangan Laporan Keuangan dengan Menggunakan Fraud Score Model. Simposium Nasional Akuntansi XX, Jember.
Kusumaningrum, A. W., & Murtanto. (2016). Analisis Pengaruh Fraud Diamond Dalam Mendeteksi Kecurangan Laporan Keuangan. Jurnal Akuntansi Dan Bisnis, 2(September), 412–422.
Kusumaningsih, K. U., & Wirajaya, I. G. A. (2017). Faktor-Faktor Yang Mempengaruhi Tindak Kecurangan Di Perus-ahaan Perbankan. E-Jurnal Akuntansi, 19(3), 1832–1860.
Manurung, D. T. H., & Hardika, A. L. (2015). Analysis of factors that influence financial statement fraud in the perspec-tive fraud diamond: Empirical study on banking companies listed on the Indonesia Stock Exchange year 2012 to 2014. International Conference on Accounting Studies (ICAS).
Mardiani, S., Sukarmanto, E., & Maemunah, M. (2017). Pengaruh Fraud Diamond Terhadap Pendeteksian Financial Statement Fraud dengan Komite Audit Sebagai Variabel Moderasi. Prosiding Akuntansi.
Marks, J. (2012). The Mind Behind The Fraudsters Crime : Key Behavioral and Environmental Elements. Crowe Horwath LLP, 1–62. www.crowe.com
Noor, N. F. M., Sanusia, Z. M., Heang, L. T., Iskandar, T. M., & Isa, Y. M. (2015). Fraud Motives and Opportunities Fac-tors on Earnings Manipulations. Procedia Economics and Finance. https://doi.org/10.1016/s2212-5671(15)01091-6
Nurbaiti, Z., & Hanafi, R. (2017). Analisis Pengaruh Fraud Diamond Dalam Mendeteksi Tingkat Accounting Irregulari-ties. Jurnal Akuntansi Indonesia, 6(2), 167–184. https://doi.org/10.30659/jai.6.2.167-184
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