This study aims to examine the effect of fraud pentagon to detect the possibility of fraudulent
financial reporting on mining companies listed in Indonesia Stock Exchange (IDX) from 2016 …

The purpose of this study was to determine how the experience and skills of auditors affect
the identification of fraudulent financial reporting. In this study, fraud detection is not seen …

Research purposes: This paper examines factors affecting fraudulent financial reporting
based on Crowe's fraud pentagon theory. Pentagon theory elements include pressure …

Tujuan dari penelitian ini adalah untuk menguji secara empiris Pengaruh Good Corporate
Governance dan Konservatisme Akuntansi Terhadap Manajemen Laba. Good Corporate …

PURPOSE: The Purpose of this study was to analyse the effect of accounting which is
integrity, objectivity, competence, confidentiality, and professionality behavior toward the …

The objective of this research is to find the evidence of (1) REM towards firm value and (2)
the moderating role of costs of REM which are market share, financial health, and effective …

Penelitian ini bertujuan untuk menyelidiki pengaruh karakteristik dewan direksi dan komite
audit terhadap biaya audit. Variabel independen meliputi ukuran dewan direksi …

Informasi di dalam laporan keuangan adalah informasi yang sangat penting bagi pengguna
laporan keuangan dalam mengambil keputusan. Tidak menutup kemungkinan adanya …

Financial fraud committed by agents at the company can have an impact on the destruction
of the company which is detrimental to the owner, to control fraud in the context of the …

Audit quality is the accuracy of the information reported by the auditor by the audit standards
used by the auditor of the company's financial statements. This study aims to identify audit …