Author

Heliani Heliani

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Open access Sep 2026

FRAUD PENTAGON DALAM MENDETEKSI FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN ASURANSI

This study aims to examine factors that potentially influence the occurrence of fraudulent financial reporting in insurance companies by adopting the fraud pentagon theory framework. The research focuses on insurance companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The dependent variable is...

N. Sari, Heliani Heliani · Jurnal Riset Ilmu Akuntansi · 0 citations