The Effect of Fraud Pentagon and F-Score Model in Detecting Fraudulent Financial Reporting in Indonesia

This study analyzes the effect of fraud pentagon and the efficacy of the F-score model in detecting fraudulent financial reporting in Indonesia. The sample used is the company’s annual report subject to Financial Service Authority (OJK) sanctions and a twofold comparative annual study from companies...

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Bibliographic Details
Main Authors: Ardhi Nugraha Putra, Agung Dinarjito
Format: Article
Language:English
Published: Universitas Udayana 2021-07-01
Series:Jurnal Ilmiah Akuntansi dan Bisnis
Online Access:https://ojs.unud.ac.id/index.php/jiab/article/view/70303