How to cite this paper
Apriliyani, I., Zulfikar, R., Bastian, E & Yazid, H. (2024). Pentagon fraud model and financial statement fraud: The moderating role of Islamic corporate governance.International Journal of Data and Network Science, 8(2), 1293-1306.
Refrences
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Abu-Tapanjeh, A. M. (2009). Corporate governance from the Islamic perspective: A comparative analysis with OECD principles. Critical Perspectives on Accounting, 20(5), 556–567. https://doi.org/https://doi.org/10.1016/j.cpa.2007.12.004
Abu Talib, N. Y., Abdul Latiff, R., & Aman, A. (2020). An institutional perspective for research in accounting and reporting. Journal of Islamic Accounting and Business Research, 11(2), 400–427. https://doi.org/10.1108/JIABR-11-2016-0132
Achmad, T., Ghozali, I., & Pamungkas, I. D. (2022). Hexagon Fraud: Detection of Fraudulent Financial Reporting in State-Owned Enterprises Indonesia. economies, 10(13), 1–16.
Alam, M. M., Akbar, C. S., Shahriar, S. M., & Elahi, M. M. (2017). The Islamic Shariah principles for investment in stock market. Qualitative Research in Financial Markets, 9(2), 132–146.
Ametepe, P. K., Banwo, A. O., & Arilesere, M. S. (2022). Amoral behavior, control climate, job insecurity and fraudulent intentions among bank employees. International Journal of Ethics and Systems, ahead-of-print(ahead-of-print). https://doi.org/10.1108/IJOES-06-2022-0146
Aviantara, R. (2023). Scoring the financial distress and the financial statement fraud of Garuda Indonesia with «DDCC» as the financial solutions. Journal of Modelling in Management, 18(1), 1–16. https://doi.org/10.1108/JM2-01-2020-0017
Baskaran, S., Nedunselian, N., Ng, C. H., Mahadi, N., & Abdul Rasid, S. Z. (2020). Earnings management: a strategic adaptation or deliberate manipulation? Journal of Financial Crime, 27(2), 369–386. https://doi.org/10.1108/JFC-07-2019-0098
Basrowi, B., & Maunnah, B. (2019). The Challenge of Indonesian Post Migrant Worker’s Welfare. Journal of Advanced Research in Law and Economics; Vol 10 No 4 (2019): JARLE Vol X Issue 4(42) Summer 2019DO - 10.14505//jarle.v10.4(42).07. https://journals.aserspublishing.eu/jarle/article/view/4716
Basrowi, B., & Utami, P. (2020). Building Strategic Planning Models Based on Digital Technology in the Sharia Capital Market. Journal of Advanced Research in Law and Economics; Vol 11 No 3 (2020): JARLE Volume XI Issue 3(49) Summer 2020DO - 10.14505/jarle.v11.3(49).06. https://journals.aserspublishing.eu/jarle/article/view/5154
Basrowi, & Utami, P. (2023). Development of Market Distribution through Digital Marketing Transformation Trends to Maximize Sales Turnover for Traditional Beverage Products. Journal of Distribution Science, 21(8), 57–68. https://doi.org/10.15722/jds.21.08.202308.57
Bell, E., & Bryman, A. (2007). The ethics of management research: An exploratory content analysis. British Journal of Management, 18(1), 63–77. https://doi.org/10.1111/j.1467-8551.2006.00487.x
Choudhury, M. A., & Alam, M. N. (2013). Corporate governance in Islamic perspective. International Journal of Islamic and Middle Eastern Finance and Management, 6(3), 180–199. https://doi.org/10.1108/IMEFM-10-2012-0101
Dawson, J. F. (2014). Moderation in management research: What, why, when, and how. Journal of business and psychology, 29(1), 1–19.
Edwards, A. (2020). Qualitative designs and analysis. In Doing early childhood research (hal. 155–175). Routledge.
Gelo, O., Braakmann, D., & Benetka, G. (2008). Quantitative and Qualitative Research: Beyond the Debate. Integrative Psychological and Behavioral Science, 42(3), 266–290. https://doi.org/10.1007/s12124-008-9078-3
Gundersen, L. C. (2017). Scientific Integrity And Ethical Considerations For The Research Data Life Cycle. In Scientific Integrity and Ethics in the Geosciences (hal. 133–153). https://doi.org/https://doi.org/10.1002/9781119067825.ch9
Hajek, P., & Henriques, R. (2017). Mining corporate annual reports for intelligent detection of financial statement fraud – A comparative study of machine learning methods. Knowledge-Based Systems, 128, 139–152. https://doi.org/https://doi.org/10.1016/j.knosys.2017.05.001
Harrison, A., Summers, J., & Mennecke, B. (2018). The Effects of the Dark Triad on Unethical Behavior. Journal of Business Ethics, 153(1), 53–77. https://doi.org/10.1007/s10551-016-3368-3
Hashim, H. A., Salleh, Z., Shuhaimi, I., & Ismail, N. A. N. (2020). The risk of financial fraud: a management perspective. Journal of Financial Crime, 27(4), 1143–1159. https://doi.org/10.1108/JFC-04-2020-0062
Hayes, A. F., & Montoya, A. K. (2017). A Tutorial on Testing, Visualizing, and Probing an Interaction Involving a Multicategorical Variable in Linear Regression Analysis. Communication Methods and Measures, 11(1), 1–30. https://doi.org/10.1080/19312458.2016.1271116
Henseler, J., & Fassott, G. (2010). Testing moderating effects in PLS path models: an illustration of available procedures. In Handbook of partial least squares (hal. 713–735.). Springer Berlin Heidelberg.
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
Hubbard, T. D., Christensen, D. M., & Graffin, S. D. (2017). Higher highs and lower lows: The role of corporate social responsibility in CEO dismissal. Strategic Management Journal, 38(11), 2255–2265.
Iqbal, Z., & Mirakhor, A. (2017). Business Ethics in Islam BT - Ethical Dimensions of Islamic Finance: Theory and Practice (Z. Iqbal & A. Mirakhor (ed.); hal. 81–102). Springer International Publishing. https://doi.org/10.1007/978-3-319-66390-6_4
Islam, M. T., Rahman, M., & Saha, S. (2022). Reforms of Corporate Governance Codes in Bangladesh: Developments and Future Directions. In Journal of Risk and Financial Management (Vol. 15, Nomor 8). https://doi.org/10.3390/jrfm15080347
Jan, A. A., Lai, F.-W., & Tahir, M. (2021). Developing an Islamic Corporate Governance framework to examine sustainability performance in Islamic Banks and Financial Institutions. Journal of Cleaner Production, 315, 128099. https://doi.org/https://doi.org/10.1016/j.jclepro.2021.128099
Jeppesen, K. K. (2019). The role of auditing in the fight against corruption. The British Accounting Review, 51(5), 100798. https://doi.org/https://doi.org/10.1016/j.bar.2018.06.001
Karbwang, J., Koonrungsesomboon, N., Torres, C. E., Jimenez, E. B., Kaur, G., Mathur, R., Sholikhah, E. N., Wanigatunge, C., Wong, C.-S., Yimtae, K., Abdul Malek, M., Ahamad Fouzi, L., Ali, A., Chan, B. Z., Chandratilake, M., Chiew, S. C., Chin, M. Y. C., Gamage, M., Gitek, I., … Team, F. M.-C. R. (2018). What information and the extent of information research participants need in informed consent forms: a multi-country survey. BMC Medical Ethics, 19(1), 79. https://doi.org/10.1186/s12910-018-0318-x
Kassem, R. (2022). Elucidating corporate governance’s impact and role in countering fraud. Corporate Governance: The International Journal of Business in Society, 22(7), 1523–1546. https://doi.org/10.1108/CG-08-2021-0279
Koolivand, A., Salehi, M., Arabzadeh, M., & Ghodrati, H. (2023). The relationship between knowledge-based economy and fraudulent financial reporting. Journal of Facilities Management, 21(1), 16–29. https://doi.org/10.1108/JFM-07-2021-0076
Lokanan, M. (2018). Theorizing Financial Crimes as Moral Actions. European Accounting Review, 27(5), 901–938. https://doi.org/10.1080/09638180.2017.1417144
Lotfi, A., Salehi, M., & Lari Dashtbayaz, M. (2022). The effect of intellectual capital on fraud in financial statements. The TQM Journal, 34(4), 651–674. https://doi.org/10.1108/TQM-11-2020-0257
Mansour, W., & Bhatti, M. I. (2018). The new paradigm of Islamic corporate governance. Managerial Finance, 44(5), 513–523. https://doi.org/10.1108/MF-01-2018-0043
Marwanto, I. G. G. H., Basrowi, B., & Suwarno, S. (2020). The Influence of Culture and Social Structure on Political Behavior in the Election of Mayor of Kediri Indonesia. International Journal of Advanced Science and Technology, 29(05 SE-Articles), 1035–1047. http://sersc.org/journals/index.php/IJAST/article/view/9759
Matthews, L., Hair, J. O. E., & Matthews, R. (2018). PLS-SEM: The Holy Grail For Advanced Analysis. Marketing Management Journal, 28(1).
Mersni, H., & Ben Othman, H. (2016). The impact of corporate governance mechanisms on earnings management in Islamic banks in the Middle East region. Journal of Islamic Accounting and Business Research, 7(4), 318–348. https://doi.org/10.1108/JIABR-11-2014-0039
Mustofa, M. A., Suseno, B. D., & Basrowi. (2023). Uncertain Supply Chain Management Technological innovation and the environmentally friendly building material supply chain : Implications for sustainable environment. 11, 1405–1416. https://doi.org/10.5267/j.uscm.2023.8.006
Offei, M., Andoh-Baidoo, F. K., Ayaburi, E. W., & Asamoah, D. (2022). How Do Individuals Justify and Rationalize their Criminal Behaviors in Online Romance Fraud? Information Systems Frontiers, 24(2), 475–491. https://doi.org/10.1007/s10796-020-10051-2
Poling, A., Austin, J. L., Peterson, S. M., Mahoney, A., & Weeden, M. (2012). Ethical Issues and Considerations BT - Functional Assessment for Challenging Behaviors (J. L. Matson (ed.); hal. 213–233). Springer New York. https://doi.org/10.1007/978-1-4614-3037-7_13
Ramachandran, J., Subramaniam, G., Yee, A. S. V., & Ponnusamy, V. (2022). Role of collective and personal virtues in corporate citizenship and business success: a mixed method approach. Asian Journal of Business Ethics, 11(1), 55–83. https://doi.org/10.1007/s13520-022-00150-5
Ratmono, D., & Frendy, null. (2022). Examining the fraud diamond theory through ethical culture variables: A study of regional development banks in Indonesia. Cogent Business & Management, 9(1), 2117161. https://doi.org/10.1080/23311975.2022.2117161
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Roszkowska, P. (2021). Fintech in financial reporting and audit for fraud prevention and safeguarding equity investments. Journal of Accounting & Organizational Change, 17(2), 164–196. https://doi.org/10.1108/JAOC-09-2019-0098
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Abu Talib, N. Y., Abdul Latiff, R., & Aman, A. (2020). An institutional perspective for research in accounting and reporting. Journal of Islamic Accounting and Business Research, 11(2), 400–427. https://doi.org/10.1108/JIABR-11-2016-0132
Achmad, T., Ghozali, I., & Pamungkas, I. D. (2022). Hexagon Fraud: Detection of Fraudulent Financial Reporting in State-Owned Enterprises Indonesia. economies, 10(13), 1–16.
Alam, M. M., Akbar, C. S., Shahriar, S. M., & Elahi, M. M. (2017). The Islamic Shariah principles for investment in stock market. Qualitative Research in Financial Markets, 9(2), 132–146.
Ametepe, P. K., Banwo, A. O., & Arilesere, M. S. (2022). Amoral behavior, control climate, job insecurity and fraudulent intentions among bank employees. International Journal of Ethics and Systems, ahead-of-print(ahead-of-print). https://doi.org/10.1108/IJOES-06-2022-0146
Aviantara, R. (2023). Scoring the financial distress and the financial statement fraud of Garuda Indonesia with «DDCC» as the financial solutions. Journal of Modelling in Management, 18(1), 1–16. https://doi.org/10.1108/JM2-01-2020-0017
Baskaran, S., Nedunselian, N., Ng, C. H., Mahadi, N., & Abdul Rasid, S. Z. (2020). Earnings management: a strategic adaptation or deliberate manipulation? Journal of Financial Crime, 27(2), 369–386. https://doi.org/10.1108/JFC-07-2019-0098
Basrowi, B., & Maunnah, B. (2019). The Challenge of Indonesian Post Migrant Worker’s Welfare. Journal of Advanced Research in Law and Economics; Vol 10 No 4 (2019): JARLE Vol X Issue 4(42) Summer 2019DO - 10.14505//jarle.v10.4(42).07. https://journals.aserspublishing.eu/jarle/article/view/4716
Basrowi, B., & Utami, P. (2020). Building Strategic Planning Models Based on Digital Technology in the Sharia Capital Market. Journal of Advanced Research in Law and Economics; Vol 11 No 3 (2020): JARLE Volume XI Issue 3(49) Summer 2020DO - 10.14505/jarle.v11.3(49).06. https://journals.aserspublishing.eu/jarle/article/view/5154
Basrowi, & Utami, P. (2023). Development of Market Distribution through Digital Marketing Transformation Trends to Maximize Sales Turnover for Traditional Beverage Products. Journal of Distribution Science, 21(8), 57–68. https://doi.org/10.15722/jds.21.08.202308.57
Bell, E., & Bryman, A. (2007). The ethics of management research: An exploratory content analysis. British Journal of Management, 18(1), 63–77. https://doi.org/10.1111/j.1467-8551.2006.00487.x
Choudhury, M. A., & Alam, M. N. (2013). Corporate governance in Islamic perspective. International Journal of Islamic and Middle Eastern Finance and Management, 6(3), 180–199. https://doi.org/10.1108/IMEFM-10-2012-0101
Dawson, J. F. (2014). Moderation in management research: What, why, when, and how. Journal of business and psychology, 29(1), 1–19.
Edwards, A. (2020). Qualitative designs and analysis. In Doing early childhood research (hal. 155–175). Routledge.
Gelo, O., Braakmann, D., & Benetka, G. (2008). Quantitative and Qualitative Research: Beyond the Debate. Integrative Psychological and Behavioral Science, 42(3), 266–290. https://doi.org/10.1007/s12124-008-9078-3
Gundersen, L. C. (2017). Scientific Integrity And Ethical Considerations For The Research Data Life Cycle. In Scientific Integrity and Ethics in the Geosciences (hal. 133–153). https://doi.org/https://doi.org/10.1002/9781119067825.ch9
Hajek, P., & Henriques, R. (2017). Mining corporate annual reports for intelligent detection of financial statement fraud – A comparative study of machine learning methods. Knowledge-Based Systems, 128, 139–152. https://doi.org/https://doi.org/10.1016/j.knosys.2017.05.001
Harrison, A., Summers, J., & Mennecke, B. (2018). The Effects of the Dark Triad on Unethical Behavior. Journal of Business Ethics, 153(1), 53–77. https://doi.org/10.1007/s10551-016-3368-3
Hashim, H. A., Salleh, Z., Shuhaimi, I., & Ismail, N. A. N. (2020). The risk of financial fraud: a management perspective. Journal of Financial Crime, 27(4), 1143–1159. https://doi.org/10.1108/JFC-04-2020-0062
Hayes, A. F., & Montoya, A. K. (2017). A Tutorial on Testing, Visualizing, and Probing an Interaction Involving a Multicategorical Variable in Linear Regression Analysis. Communication Methods and Measures, 11(1), 1–30. https://doi.org/10.1080/19312458.2016.1271116
Henseler, J., & Fassott, G. (2010). Testing moderating effects in PLS path models: an illustration of available procedures. In Handbook of partial least squares (hal. 713–735.). Springer Berlin Heidelberg.
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
Hubbard, T. D., Christensen, D. M., & Graffin, S. D. (2017). Higher highs and lower lows: The role of corporate social responsibility in CEO dismissal. Strategic Management Journal, 38(11), 2255–2265.
Iqbal, Z., & Mirakhor, A. (2017). Business Ethics in Islam BT - Ethical Dimensions of Islamic Finance: Theory and Practice (Z. Iqbal & A. Mirakhor (ed.); hal. 81–102). Springer International Publishing. https://doi.org/10.1007/978-3-319-66390-6_4
Islam, M. T., Rahman, M., & Saha, S. (2022). Reforms of Corporate Governance Codes in Bangladesh: Developments and Future Directions. In Journal of Risk and Financial Management (Vol. 15, Nomor 8). https://doi.org/10.3390/jrfm15080347
Jan, A. A., Lai, F.-W., & Tahir, M. (2021). Developing an Islamic Corporate Governance framework to examine sustainability performance in Islamic Banks and Financial Institutions. Journal of Cleaner Production, 315, 128099. https://doi.org/https://doi.org/10.1016/j.jclepro.2021.128099
Jeppesen, K. K. (2019). The role of auditing in the fight against corruption. The British Accounting Review, 51(5), 100798. https://doi.org/https://doi.org/10.1016/j.bar.2018.06.001
Karbwang, J., Koonrungsesomboon, N., Torres, C. E., Jimenez, E. B., Kaur, G., Mathur, R., Sholikhah, E. N., Wanigatunge, C., Wong, C.-S., Yimtae, K., Abdul Malek, M., Ahamad Fouzi, L., Ali, A., Chan, B. Z., Chandratilake, M., Chiew, S. C., Chin, M. Y. C., Gamage, M., Gitek, I., … Team, F. M.-C. R. (2018). What information and the extent of information research participants need in informed consent forms: a multi-country survey. BMC Medical Ethics, 19(1), 79. https://doi.org/10.1186/s12910-018-0318-x
Kassem, R. (2022). Elucidating corporate governance’s impact and role in countering fraud. Corporate Governance: The International Journal of Business in Society, 22(7), 1523–1546. https://doi.org/10.1108/CG-08-2021-0279
Koolivand, A., Salehi, M., Arabzadeh, M., & Ghodrati, H. (2023). The relationship between knowledge-based economy and fraudulent financial reporting. Journal of Facilities Management, 21(1), 16–29. https://doi.org/10.1108/JFM-07-2021-0076
Lokanan, M. (2018). Theorizing Financial Crimes as Moral Actions. European Accounting Review, 27(5), 901–938. https://doi.org/10.1080/09638180.2017.1417144
Lotfi, A., Salehi, M., & Lari Dashtbayaz, M. (2022). The effect of intellectual capital on fraud in financial statements. The TQM Journal, 34(4), 651–674. https://doi.org/10.1108/TQM-11-2020-0257
Mansour, W., & Bhatti, M. I. (2018). The new paradigm of Islamic corporate governance. Managerial Finance, 44(5), 513–523. https://doi.org/10.1108/MF-01-2018-0043
Marwanto, I. G. G. H., Basrowi, B., & Suwarno, S. (2020). The Influence of Culture and Social Structure on Political Behavior in the Election of Mayor of Kediri Indonesia. International Journal of Advanced Science and Technology, 29(05 SE-Articles), 1035–1047. http://sersc.org/journals/index.php/IJAST/article/view/9759
Matthews, L., Hair, J. O. E., & Matthews, R. (2018). PLS-SEM: The Holy Grail For Advanced Analysis. Marketing Management Journal, 28(1).
Mersni, H., & Ben Othman, H. (2016). The impact of corporate governance mechanisms on earnings management in Islamic banks in the Middle East region. Journal of Islamic Accounting and Business Research, 7(4), 318–348. https://doi.org/10.1108/JIABR-11-2014-0039
Mustofa, M. A., Suseno, B. D., & Basrowi. (2023). Uncertain Supply Chain Management Technological innovation and the environmentally friendly building material supply chain : Implications for sustainable environment. 11, 1405–1416. https://doi.org/10.5267/j.uscm.2023.8.006
Offei, M., Andoh-Baidoo, F. K., Ayaburi, E. W., & Asamoah, D. (2022). How Do Individuals Justify and Rationalize their Criminal Behaviors in Online Romance Fraud? Information Systems Frontiers, 24(2), 475–491. https://doi.org/10.1007/s10796-020-10051-2
Poling, A., Austin, J. L., Peterson, S. M., Mahoney, A., & Weeden, M. (2012). Ethical Issues and Considerations BT - Functional Assessment for Challenging Behaviors (J. L. Matson (ed.); hal. 213–233). Springer New York. https://doi.org/10.1007/978-1-4614-3037-7_13
Ramachandran, J., Subramaniam, G., Yee, A. S. V., & Ponnusamy, V. (2022). Role of collective and personal virtues in corporate citizenship and business success: a mixed method approach. Asian Journal of Business Ethics, 11(1), 55–83. https://doi.org/10.1007/s13520-022-00150-5
Ratmono, D., & Frendy, null. (2022). Examining the fraud diamond theory through ethical culture variables: A study of regional development banks in Indonesia. Cogent Business & Management, 9(1), 2117161. https://doi.org/10.1080/23311975.2022.2117161
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