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Title | Business Ethics in Providing Financial Statements: The Testing of Fraud Pentagon Theory on the Manufacturing Sector in Indonesia |
Authors |
Evana, E.
Metalia, M. Mirfazli, E. Georgieva, D.V. Sastrodiharjo, I. |
ORCID | |
Keywords |
шахрайство мошенничество fraud шахрайський п’ятикутник мошенничество Пентагона fraud pentagon шахрайська фінансова звітність мошенническая финансовая отчетность fraudulent financial reporting коефіцієнт левериджу коэффициент кредитa leverage ratio |
Type | Article |
Date of Issue | 2019 |
URI | http://essuir.sumdu.edu.ua/handle/123456789/75294 |
Publisher | Sumy State University |
License | |
Citation | Evana, E., Metalia, M., Mirfazli, E., Georgieva, D.V., Sastrodiharjo, I. (2019). Business Ethics in Providing Financial Statements: The Testing of Fraud Pentagon Theory on the Manufacturing Sector in Indonesia. Business Ethics and Leadership, 3(3), 68-77. http://doi.org/10.21272/bel.3(3).68-77.2019. |
Abstract |
The article studies the causes and consequences of manipulating the financial statements of companies, identifies the most influential drivers of fraudulent reporting actions by employees and business owners. This research aimed to examine the effect of fraud indicators in fraud pentagon theory against the detection of fraudulent financial reporting on manufacturing companies. Independent variables in this research were variable pressure proxy by financial stability, external pressure, and financial target, opportunity proxy by nature of the industry, rationalization proxy by total accrual, capability proxy by the change of directors, and arrogance proxy by ownership by management. |
Appears in Collections: |
Business Ethics and Leadership (BEL) |
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Evana_business_Ethics_in_Providing.pdf | 349.73 kB | Adobe PDF | 1485948624 |
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