{"id":"https://openalex.org/W3014158670","doi":"https://doi.org/10.14414/jebav.v22i3.1788","title":"Fraud Pentagon for Detecting Financial Statement Fraud","display_name":"Fraud Pentagon for Detecting Financial Statement Fraud","publication_year":2020,"publication_date":"2020-02-14","ids":{"openalex":"https://openalex.org/W3014158670","doi":"https://doi.org/10.14414/jebav.v22i3.1788","mag":"3014158670"},"language":"en","primary_location":{"id":"doi:10.14414/jebav.v22i3.1788","doi":"https://doi.org/10.14414/jebav.v22i3.1788","is_oa":true,"landing_page_url":"https://doi.org/10.14414/jebav.v22i3.1788","pdf_url":"https://journal.perbanas.ac.id/index.php/jebav/article/download/1788/pdf","source":{"id":"https://openalex.org/S2764780614","display_name":"Journal of Economics Business and Accountancy Ventura","issn_l":"2087-3735","issn":["2087-3735","2088-785X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315303","host_organization_name":"Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE)","host_organization_lineage":["https://openalex.org/P4310315303"],"host_organization_lineage_names":["Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE)"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Economics, Business, & Accountancy Ventura","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journal.perbanas.ac.id/index.php/jebav/article/download/1788/pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5003765167","display_name":"Ananda Putra Nindhita Aulia Haqq","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3130997290","display_name":"University of Pembangunan Nasional Veteran Jawa Timur","ror":"https://ror.org/05sbm1c04","country_code":"ID","type":"education","lineage":["https://openalex.org/I3130997290"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ananda Putra Nindhita Aulia Haqq","raw_affiliation_strings":["UPN \"Veteran\" Jawa Timur"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"UPN \"Veteran\" Jawa Timur","institution_ids":["https://openalex.org/I3130997290"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5065748460","display_name":"Gideon Setyo Budiwitjaksono","orcid":"https://orcid.org/0009-0005-0438-2565","observed_orcids":["https://orcid.org/0009-0005-0438-2565"]},"institutions":[{"id":"https://openalex.org/I3130997290","display_name":"University of Pembangunan Nasional Veteran Jawa Timur","ror":"https://ror.org/05sbm1c04","country_code":"ID","type":"education","lineage":["https://openalex.org/I3130997290"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Gideon Setyo Budiwitjaksono","raw_affiliation_strings":["UPN \"Veteran\" Jawa Timur"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"UPN \"Veteran\" Jawa Timur","institution_ids":["https://openalex.org/I3130997290"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I3130997290"],"apc_list":null,"apc_paid":null,"fwci":3.9977,"has_fulltext":true,"cited_by_count":31,"citation_normalized_percentile":{"value":0.93640798,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":95,"max":99},"biblio":{"volume":"22","issue":"3","first_page":"319","last_page":"332"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.8935999870300293,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.8935999870300293,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0966000035405159,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13720","display_name":"Benford\u2019s Law and Fraud Detection","score":0.0027000000700354576,"subfield":{"id":"https://openalex.org/subfields/2613","display_name":"Statistics and Probability"},"field":{"id":"https://openalex.org/fields/26","display_name":"Mathematics"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/fraud-pentagon","display_name":"fraud pentagon","score":0.8579999804496765},{"id":"https://openalex.org/keywords/financial-statement-fraud","display_name":"financial statement fraud","score":0.8880000114440918},{"id":"https://openalex.org/keywords/financial-goals","display_name":"financial targets","score":0.7710000276565552},{"id":"https://openalex.org/keywords/financial-stability","display_name":"financial stability","score":0.9819999933242798},{"id":"https://openalex.org/keywords/external-pressure","display_name":"external pressure","score":0.9929999709129333},{"id":"https://openalex.org/keywords/ineffective-monitoring","display_name":"ineffective monitoring","score":0.9819999933242798},{"id":"https://openalex.org/keywords/industry-nature","display_name":"industry nature","score":0.718999981880188},{"id":"https://openalex.org/keywords/auditor-switching","display_name":"auditor switching","score":0.9269999861717224},{"id":"https://openalex.org/keywords/director-change","display_name":"director change","score":0.9570000171661377},{"id":"https://openalex.org/keywords/political-connections","display_name":"political connections","score":0.9259999990463257},{"id":"https://openalex.org/keywords/firm-age","display_name":"firm age","score":0.5320000052452087},{"id":"https://openalex.org/keywords/lq45-index-companies","display_name":"LQ45 index companies","score":0.7630000114440918},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.6779999732971191}],"concepts":[{"id":"https://openalex.org/C2779965921","wikidata":"https://www.wikidata.org/wiki/Q127840","display_name":"Pentagon","level":2,"score":0.6861776113510132},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6258857250213623},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.613244891166687},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5755903124809265},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.5608538389205933},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.4443085789680481},{"id":"https://openalex.org/C2777382242","wikidata":"https://www.wikidata.org/wiki/Q6017816","display_name":"Index (typography)","level":2,"score":0.4383620619773865},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.09253299236297607},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.07417222857475281},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.06842482089996338},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.14414/jebav.v22i3.1788","doi":"https://doi.org/10.14414/jebav.v22i3.1788","is_oa":true,"landing_page_url":"https://doi.org/10.14414/jebav.v22i3.1788","pdf_url":"https://journal.perbanas.ac.id/index.php/jebav/article/download/1788/pdf","source":{"id":"https://openalex.org/S2764780614","display_name":"Journal of Economics Business and Accountancy Ventura","issn_l":"2087-3735","issn":["2087-3735","2088-785X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315303","host_organization_name":"Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE)","host_organization_lineage":["https://openalex.org/P4310315303"],"host_organization_lineage_names":["Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE)"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Economics, Business, & Accountancy Ventura","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:aae99f9c00cb4fc086c7a79091d670b9","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/aae99f9c00cb4fc086c7a79091d670b9","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Journal of Economics, Business & Accountancy Ventura, Vol 22, Iss 3 (2020)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.14414/jebav.v22i3.1788","doi":"https://doi.org/10.14414/jebav.v22i3.1788","is_oa":true,"landing_page_url":"https://doi.org/10.14414/jebav.v22i3.1788","pdf_url":"https://journal.perbanas.ac.id/index.php/jebav/article/download/1788/pdf","source":{"id":"https://openalex.org/S2764780614","display_name":"Journal of Economics Business and Accountancy Ventura","issn_l":"2087-3735","issn":["2087-3735","2088-785X"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315303","host_organization_name":"Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE)","host_organization_lineage":["https://openalex.org/P4310315303"],"host_organization_lineage_names":["Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE)"],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Economics, Business, & Accountancy Ventura","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.666700005531311,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3014158670.pdf","grobid_xml":"https://content.openalex.org/works/W3014158670.grobid-xml"},"referenced_works_count":26,"referenced_works":["https://openalex.org/W25698938","https://openalex.org/W1532289425","https://openalex.org/W1848814382","https://openalex.org/W2006524490","https://openalex.org/W2048366037","https://openalex.org/W2083229274","https://openalex.org/W2085573882","https://openalex.org/W2132966115","https://openalex.org/W2141815851","https://openalex.org/W2163086831","https://openalex.org/W2257113089","https://openalex.org/W2262187434","https://openalex.org/W2315678552","https://openalex.org/W2550996781","https://openalex.org/W2601420286","https://openalex.org/W2736669410","https://openalex.org/W2753421310","https://openalex.org/W2890955342","https://openalex.org/W2909708653","https://openalex.org/W2950348953","https://openalex.org/W3095027326","https://openalex.org/W3121467171","https://openalex.org/W3121910238","https://openalex.org/W3122343591","https://openalex.org/W3215904960","https://openalex.org/W4253566237"],"related_works":["https://openalex.org/W3002642340","https://openalex.org/W3160272059","https://openalex.org/W4401190402","https://openalex.org/W3171944425","https://openalex.org/W2909708653","https://openalex.org/W4226241067","https://openalex.org/W7167581007","https://openalex.org/W4313208636","https://openalex.org/W4380610685","https://openalex.org/W7213545159"],"abstract_inverted_index":{"A":[0],"financial":[1,7,16,33,43,56,66,68,97,153,166,169,197],"statement":[2],"is":[3],"a":[4,19,125],"result":[5],"of":[6,13,75,133,138,176],"reporting":[8,34],"that":[9,152],"describes":[10],"the":[11,65,76,95,104,108,114,131,139,177],"results":[12,150],"an":[14,29,41],"entity\u2019s":[15],"performance":[17],"for":[18],"specified":[20],"period.":[21],"Financial":[22],"statements":[23],"can":[24,159],"also":[25],"cause":[26],"managers":[27],"in":[28,53,79,82,94,103,135,165,180,183,196],"entity":[30],"to":[31,39,48,63,162,193],"commit":[32],"fraud":[35,50],"because":[36],"they":[37],"want":[38],"describe":[40],"excellent":[42],"performance.":[44],"This":[45],"study":[46,61],"aims":[47],"test":[49,64],"pentagon":[51],"theory":[52],"detecting":[54],"fraudulent":[55],"reporting.":[57,98,167,198],"More":[58],"specifically,":[59],"this":[60],"attempts":[62],"target,":[67],"stability,":[69],"external":[70,171],"pressure,":[71,172],"ineffective":[72,173],"monitoring,":[73,174],"nature":[74,175],"industry,":[77,178],"change":[78,81],"auditor,":[80,181],"director,":[83,184],"CEOs":[84],"photo":[85,157],"frequency,":[86],"political":[87,185],"connection,":[88,186],"and":[89,155,187],"company":[90,188],"existence":[91,189],"against":[92],"fraudulence":[93,164,195],"companies'":[96],"These":[99],"companies":[100],"are":[101],"classified":[102],"LQ45":[105],"index":[106],"on":[107,130],"Indonesian":[109],"Stock":[110],"Exchange":[111],"(IDX)":[112],"during":[113],"period":[115],"2015-2017.":[116],"It":[117],"used":[118,161,192],"78":[119],"annual":[120],"report":[121],"data":[122,142],"taken":[123],"by":[124],"proportional":[126],"random":[127],"sampling":[128],"based":[129],"number":[132],"proportions":[134],"each":[136],"sector":[137],"company.":[140],"The":[141,149],"were":[143],"analyzed":[144],"using":[145],"multiple":[146],"regression":[147],"analysis.":[148],"indicate":[151],"stability":[154],"CEO":[156],"frequency":[158],"be":[160,191],"detect":[163,194],"However,":[168],"targets,":[170],"changes":[179,182],"cannot":[190]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":11},{"year":2023,"cited_by_count":12},{"year":2022,"cited_by_count":3}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2020-04-10T00:00:00"}