Article Per Year (5 Year)
p-Index From 2019 - 2024
1.452
P-Index
This Author published in this journals
All Journal INFERENSI BISNIS: Jurnal Bisnis dan Manajemen Islam EQUILIBRIUM IQTISHADIA PALASTREN Asy-Syir'ah: Jurnal Ilmu Syari'ah dan Hukum At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Abdimas ADPI Sosial Dan Humaniora
Anita Rahmawaty
Institut Agama Islam Negeri Kudus
Religion Arts Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Other

Published : 20 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : BISNIS: Jurnal Bisnis dan Manajemen Islam

 1 
Fraud Pentagon Theory dalam Mendeteksi Fraudulent Financial Reporting Pada Perusahaan yang Terdaftar di Jakarta Islamic Index 70 (JII 70) Tahun 2018 Khoirunnisa, Awaliyatu; Rahmawaty, Anita; Yasin, Yasin
BISNIS Vol 8, No 1 (2020): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v8i1.7381

Abstract

This study aims to detect fraudulent financial reporting through fraud pentagon theory in companies listed in the Jakarta Islamic index 70. The research method used is quantitative research with a comparative causal approach. Related to sampling using purposive sampling. The findings in this study are the financial target variables, external pressure, nature of industry and rationalization have a significant effect on the detection of financial statement fraud. As for financial stability, ineffective monitoring, change in auditors, change of director, and arrogancy do not have a significant effect on the detection of financial statement fraud.
Co-Authors Anggie Nurulita Aryanti Muhtar Kusuma Husnurrosyidah, Husnurrosyidah Kharis Fadlullah Hana Khoirunnisa, Awaliyatu Kiswati, Kiswati Notoadmojo, Iqbal Rakhmawati, Ita Sisca Apriliana Sari Siti Zulfa Nadiya Wahibur Rokhman Yasin, Yasin