Pengujian Teori Fraud Pentagon Terhadap Fraudelent Financial Reporting ( Stud…

The purpose of this study whas to examine the elements of the fraud pentagon theory on fraudelent financial reporting practices. Pentagon fraud is proxied by six variabel consisting of one element of pressure (financial stability, to variables from the opportunity element (effective monitoring and quality of external auditors), one variable from the element of rationalization (change of auditor…