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 to explain this effect on the financial statement fraud.The fraud pentagon theory shows Hayward SP1091 Skimmer Parts 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 o