FRAUD PENTAGON THEORY: ALAT DETEKSI FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI INDONESIA, MALAYSIA, SINGAPURA

This study examine the dimensions of fraud pentagon 50"x60" to explain this effect on the financial statement fraud.The fraud pentagon theory shows five elements can affect financial statement fraud, the element of pressure, the element of opportunity, the element of rationalization, the element of competence, and the element of arrogance.The varia

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