Determinants of management fraud in the banking sector of Ghana: the perspective of the diamond fraud theory

C Avortri, R Agbanyo - Journal of Financial Crime, 2020 - emerald.com
Purpose Fraud has become one of the most challenging issues facing the financial sector of
most countries globally. These fraudulent transactions have led to loss of huge sums of …

The effect of fraud Pentagon theory on financial statements: Empirical evidence from Indonesia

PNC Devi, AAGP Widanaputra, I Budiasih… - The Journal of Asian …, 2021 - koreascience.kr
This study aims to obtain empirical evidence regarding the effect of the fraud pentagon
theory on financial statement fraud. The novelty of this study is the use of factor analysis to …

Kecurangan pembelajaran daring pada awal pandemi: Dimensi fraud pentagon

A Christiana, A Kristiani, S Pangestu - Jurnal Pendidikan …, 2021 - journal.uny.ac.id
Penelitian ini bertujuan untuk mengetahui pengaruh determinan kecurangan pembelajaran
daring selama pandemi COVID-19 menggunakan dimensi fraud pentagon. Variabel …

[PDF][PDF] Fraud pentagon theory in detecting financial perception of financial reporting with good corporate governance as moderator variable

IW Ramantha - … research journal of management, IT and …, 2020 - pdfs.semanticscholar.org
This study aims to provide empirical evidence about fraud pentagon theory in detecting
perceptions of fraud with good corporate governance as moderating. The study was …

Diamond Fraud Determinants: An Implementation of Indonesia's Wisdom Value

R Amyulianthy, T Astuti, A Wahyudi… - … Business Review: Int …, 2023 - dialnet.unirioja.es
Purpose: This study aims to determine the impact of (diamond fraud) pressure, opportunity,
rationalization, and capability on undergraduate students' academic fraud behavior, with …

The Fraud triangle, misuse of information technology and student integrity toward the academic cheating of UM student during the pandemic Covid-19

D Juliardi, TA Sudarto - International Journal of Research in Business …, 2021 - ssbfnet.com
There are many forms of academic cheating that occur among students, especially the
practice of cheating. There are many factors that encourage students' academic cheating …

Pengaruh Dimensi Fraud Diamond Terhadap Perilaku Kecurangan Akademik Mahasiswa Jurusan Akuntansi

N Darmayanti, IA Rosyida… - J-MACC: Journal of …, 2020 - e-jurnal.unisda.ac.id
Penelitian ini bertujuan untuk mengetahui adanya pengaruh tekanan, kesempatan,
rasionalisasi, kemampuan terhadap perilaku kecurangan akademik mahasiswa jurusan …

Kecenderungan kecurangan pada alokasi dana desa: Analisis fraud diamond dan religiusitas

P Priyastiwi, H Setyowati - Kajian Bisnis Sekolah Tinggi Ilmu …, 2022 - jurnal.stieww.ac.id
This study examines dimensions of fraud diamond against the intention of financial fraud in
village fund allocation. Based on fraud diamond theory that is used in public organizations …

[PDF][PDF] Analisis Faktor-Faktor yang Mendasari Perilaku Kecurangan Akademik

I Pertama, IPB Anggiriawan - Jurnal Ekonika, 2022 - scholar.archive.org
Penelitian ini bertujuan untuk menelusuri pengaruh fraud pentagon dan self-esteem pada
perilaku kecurangan akademik. Terdapat beberapa faktor yang mendorong seseorang …

Faktor yang Mempengaruhi Niat Mahasiswa Akuntansi untuk Melakukan Kecurangan Akademik pada Sistem Pembelajaran Daring/Online (Studi Kasus pada …

S Muthia - 2021 - dspace.uii.ac.id
Penelitian ini bertujuan untuk mengetahui faktor-faktor dari kecurangan dimensi fraud
pentagon yaitu tekanan, peluang, rasionalisasi, kemampuan dan arogansi, serta …