Article Per Year (5 Year)
p-Index From 2019 - 2024
0.444
P-Index
This Author published in this journals
All Journal Prosiding National Conference for Community Service Project Sanskara Akuntansi dan Keuangan
Rizka Haryanti
Universitas Internasional Batam
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Sanskara Akuntansi dan Keuangan

 1 
Analisis Kecurangan Laporan Keuangan PT Asuransi Jiwasraya dengan Analisis Fraud Pentagon Rizka Haryanti
Sanskara Akuntansi dan Keuangan Vol. 1 No. 02 (2023): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.699 KB) | DOI: 10.58812/sak.v1i02.70

Abstract

The risk of fraud in the financial statements is a risk that will always exist as a result of disclosing misstatements borne by the Company's management. PT Asuransi Jiwasraya went bankrupt and failed to pay. The purpose of this study is to identify fraudulent financial statements from Jiwasraya using the pentagon fraud theory. The pentagon fraud theory is a theory developed from Cressey's 1953 fraud triangle theory. The five elements of risk are: pressure; chance; rationalization; Need; arrogance. The method used in this research is a quantitative descriptive method. PT Asuransi Jiwasraya (Persero) lost investment funds for the JS Saving Plan product due to being unable to pay interest and customer investment funds. PT. Asuransi Jiwasraya officially closed on May 31 2021 and was transferred to PT Asuransi Jiwa IFG (IFG Life).
Co-Authors Ade Jaya Saputra Kelly Kelly Kelvin Kelvin Meififanny Taniono Vincent Tio Pratama Vionny Lau