Detection of Financial Statement Fraud with The Fraud Pentagon Method for Mining Sector Companies Listed on Indonesian Stock Exchange (IDX) for period 2012 to 2018

Lamawitak, Sebastianus and Rafael, Sarinah and Mutia, Karmila (2012) Detection of Financial Statement Fraud with The Fraud Pentagon Method for Mining Sector Companies Listed on Indonesian Stock Exchange (IDX) for period 2012 to 2018. In: Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia.

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Abstract

The purpose of this study was to determine the detection of financial statement fraud using the Pentagon fraud method in mining sector companies listed on IDX during 2012 to 2018. This study used five (5) independent variables, namely pressure on financial stability, oppurtunity on nature of industr

Item Type: Conference or Workshop Item (UNSPECIFIED)
Date Deposited: 04 Mar 2026 13:10
Last Modified: 17 Apr 2026 11:32
URI: http://eprints.eai.eu/id/eprint/28490

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