This study aims to identify and analyze literature related to financial statement fraud in
Indonesia and Malaysia. The method used in this study is the Systematic Literature Review …

Accounting fraud can occur in any company and must be detected to reduce it. This research
aims at empirically investigating the effects of auditor characteristics and gender diversity on …

This study aimed to determine the effect of financial stability, external pressure and financial
targets on fraudulent financial statements in manufacturing companies. This study uses the …

The fraud hexagon perspective and firm size are needed to detect fraud in financial
reporting. The fraud hexagon consist of six elements, namely: pressure, opportunity …

Penelitian ini bertujuan menguji faktor peluang, rasional, kompetensi, arogansi, stabilitas
keuangan dan tekanan eksternal terhadap kecurangan laporan keuangan pada industri …

The purpose of this study is to test whether financial targets, ineffective monitoring, change
in auditors, change in directors, frequent number of CEO's pictures affect fraudulent financial …

This research aims to predict, analyze and identify fraudulent financial reports using the
Benish M-Score method. The data collection method in this research is documentation. The …

Penelitian ini bertujuan untuk mengetahui pengaruh dimensi Fraud Pentagon dan
Religiusitas terhadap perilaku kecurangan akademik. Jumlah sampel yang digunakan …

Penelitian ini bertujuan untuk mengetahui pengaruh komponen pada fraud pentagon
terhadap kecurangan laporan keuangan pada perusahaan manufaktur sektor barang …

The purpose of this study is to analyze the effect of pentagon fraud on fraudulent financial
reporting in transportation, hotel and tourism companies during the Covid-19 pandemic. The …