<> "The repository administrator has not yet configured an RDF license."^^ . <> . . . "FRAUD DETECTION THROUGH FINANCIAL STATEMENT IN ISLAMIC BANKS WITH\r\nFRAUD PENTAGON THEORY"^^ . "This aim of this research was to detect fraud in financial statements with Fraud Pentagon Theory. Fraud\r\npentagon theory (Crowe, 2011) is development of previous fraud theory. There are fraud triangle by\r\nCressey (1953) and fraud diamond theory by Wolfe and Hermanson (2004). This research used an Islamic\r\nBanks listed on OJK as a sample with purposive sampling method for choosing the sample. The number of\r\nsamples obtained are 55 samples analized by panel data regression using Eviews9. The result of this\r\nresearch showed that two variables of fraud pentagon theory, consisting pressure (financial stability) and\r\nopportunity (nature of industry), effect to detect financial statement fraud. While, another variable pressure\r\n(financial target, external pressure), Opportunity (ineffective monitoring), rationalization (change in auditor,\r\ntotal accrual to total asset ratio), competence (director change, work experience), arrogance (frequent\r\nnumber of CEO‘s picture) can not effect to detect financial statement fraud."^^ . "2018-11" . . . "FEBI"^^ . . . . . . . . . . . "Yayu"^^ . "Putri Senjani"^^ . "Yayu Putri Senjani"^^ . . "Fahris"^^ . "Widayanto"^^ . "Fahris Widayanto"^^ . . . . . . "FRAUD DETECTION THROUGH FINANCIAL STATEMENT IN ISLAMIC BANKS WITH\r\nFRAUD PENTAGON THEORY (Text)"^^ . . . . . "yayu.pdf"^^ . . . "FRAUD DETECTION THROUGH FINANCIAL STATEMENT IN ISLAMIC BANKS WITH\r\nFRAUD PENTAGON THEORY (Other)"^^ . . . . . . "lightbox.jpg"^^ . . . "FRAUD DETECTION THROUGH FINANCIAL STATEMENT IN ISLAMIC BANKS WITH\r\nFRAUD PENTAGON THEORY (Other)"^^ . . . . . . "preview.jpg"^^ . . . "FRAUD DETECTION THROUGH FINANCIAL STATEMENT IN ISLAMIC BANKS WITH\r\nFRAUD PENTAGON THEORY (Other)"^^ . . . . . . "medium.jpg"^^ . . . "FRAUD DETECTION THROUGH FINANCIAL STATEMENT IN ISLAMIC BANKS WITH\r\nFRAUD PENTAGON THEORY (Other)"^^ . . . . . . "small.jpg"^^ . . "HTML Summary of #39795 \n\nFRAUD DETECTION THROUGH FINANCIAL STATEMENT IN ISLAMIC BANKS WITH \nFRAUD PENTAGON THEORY\n\n" . "text/html" . . . "Keuangan Islam"@en . .