Journal articles: 'Theory of rationalization'

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WULANDITYA, Putri, Herwin ARDIANTO, and Evi SISTIYARINI. "Relationship Among Ethical Value And Fraud Diamond In Banking Industry During Pandemic." International Journal of Environmental, Sustainability, and Social Science 3, no. 2 (July 31, 2022): 343–50. http://dx.doi.org/10.38142/ijesss.v3i2.218.

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The occurrence of an economic crisis and the company's operating conditions that are different from usual during the pandemic can result in the emergence of loopholes in committing fraud. This study aims to investigate the relationship between ethical values and the fraud diamond, namely, pressure, opportunity, rationalization, and capability against bank employee fraud during the pandemic. Thus, this research is expected to make a theoretical contribution to the development of fraud theory and a practical contribution to policymakers in preventing fraud in the banking industry. The methods research is a quantitative study with primary data sourced directly from online survey responses. The respondents of this research are followed by 133 bank employees in Indonesia. Based on the Rank Spearman Correlation test, the factors that significantly influence bank employee fraud during the pandemic are ethical values, opportunity, rationalization, and capability. Pressure has no significant effect on bank employee fraud. Furthermore, rationalization has a significant relationship with all variables tested, especially on capabilities, ethical values, and employee fraud. These results suggest that the banking industry anticipates wrong rationalizations from employees regarding fraudulent acts. Instilling ethical values is believed to be able to direct the right rationalization so that employees do not take advantage of their abilities to commit fraud in the workplace.

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Achmad, Tarmizi, Dian Indriana Hapsari, and Imang Dapit Pamungkas. "Analysis of Fraud Pentagon Theory to Detecting Fraudulent Financial Reporting using F-Score Model in State-Owned Companies Indonesia." WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 19 (January 10, 2022): 124–33. http://dx.doi.org/10.37394/23207.2022.19.13.

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This study aims to analyze the effect of the fraud pentagon theory consisting of external pressure, effective monitoring, rationalization, capability, and arrogance on fraudulent financial reporting. This study uses the F-score model to see the potential for fraudulent financial reporting. The data used in this study are secondary data from the company's annual reports. The population of this research is state-owned companies listed on the IDX (Indonesia Stock Exchange) during 2015-2019. The sampling technique used purposive sampling so that the sample obtained is 180 samples. The analysis technique used is logistic regression analysis with S.P.S.S. versions 20.0. The findings show that external pressure and rationalization have a significant effect on fraudulent financial reporting. Meanwhile, effective monitoring, capability, and arrogance have no considerable impact on fraudulent financial reporting. The results of this study indicate the occurrence of fraudulent financial reporting in state-owned companies listed on the IDX if the related state-owned companies experience external pressure and have rationalizations to commit fraud.

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Dahms, Harry F. "Theory in Weberian Marxism: Patterns of Critical Social Theory in Lukács and Habermas." Sociological Theory 15, no. 3 (November 1997): 181–214. http://dx.doi.org/10.1111/0735-2751.00032.

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For Weberian Marxists, the social theories of Max Weber and Karl Marx are complementary contributions to the analysis of modern capitalist society. Combining Weber's theory of rationalization with Marx's critique of commodity fetishism to develop his own critique of reification, Georg Lukács contended that the combination of Marx's and Weber's social theories is essential to envisioning socially transformative modes of praxis in advanced capitalist society. By comparing Lukács ‘s theory of reification with Habermas's theory of communicative action as two theories in the tradition of Weberian Marxism, I show how the prevailing mode of “doing theory” has shifted from Marx's critique of economic determinism to Weber's idea of the inner logic of social value spheres. Today, Weberian Marxism can make an important contribution to theoretical sociology by reconstituting itself as a framework for critically examining prevailing societal definitions of the rationalization imperatives specific to purposive-rational social value spheres (the economy, the administrative state, etc.). In a second step, Weberian Marxists would explore how these value spheres relate to each other and to value spheres that are open to the type of communicative rationalization characteristic of the lifeworld level of social organization.

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Ahmadiana, Nyimas Siti Sarah, and Nova Novita. "Prediksi Financial Statement Fraud melalui Fraud Triangle Theory." Jurnal Keuangan dan Perbankan 14, no. 2 (April 25, 2019): 77. http://dx.doi.org/10.35384/jkp.v14i2.130.

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This study aims to predict the opportunity for companies to commit fraud in financial reporting by using fraud triangle theory. The sample used in this study was 263 non-financial companies. The potential for fraudulent financial reporting is measured using the Beneish M-Score. The component of the fraud triangle theory used is financial pressure, opportunity, and rationalization. The aspect of financial pressure is measured using financial stability, external pressure, personal financial needs, and financial targets. Opportunity aspects are measured using the nature of industry, ineffective monitoring and organizational structure, while aspects of rationalization are measured using change auditors, auditor reports and total accruals. The results showed that financial stability, the nature of the industry and rationalization can be used in predicting opportunities for companies to commit financial reporting fraud.

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BATTIGALLI, PIERPAOLO. "RATIONALIZATION IN SIGNALING GAMES: THEORY AND APPLICATIONS." International Game Theory Review 08, no. 01 (March 2006): 67–93. http://dx.doi.org/10.1142/s0219198906000795.

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Focusing on signaling games, I illustrate the relevance of the rationalizability approach for the analysis multistage games with incomplete information. I define a class of iterative solution procedures, featuring a notion of "forward induction": the Receiver tries to explain the Sender's message in a way which is consistent with the Sender's strategic sophistication and certain given restrictions on beliefs. The approach is applied to some numerical examples and economic models. In a standard model with verifiable messages a full disclosure result is obtained. In a model of job market signaling the best separating equilibrium emerges as the unique rationalizable outcome only when the high and low types are sufficiently different. Otherwise, rationalizability only puts bounds on the education choices of different types.

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Wulansuci, Romah, and Nujmatul Laily. "Academic Cheating : Dimensi Fraud Diamond Theory." Jurnal Pendidikan Ekonomi (JUPE) 10, no. 2 (May 2, 2022): 154–60. http://dx.doi.org/10.26740/jupe.v10n2.p154-160.

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The purpose of this study was to test academic cheating behavior among students by using elements of the fraud diamond, namely pressure, opportunity, rationalization, and ability. Using a simple random sampling technique, the research sample was obtained as many as 195 accounting students. This research uses a quantitative approach with the type of explanatory research. Data collection obtained by distributing questionnaires and measured using a Likert scale. Data analysis was carried out using multiple linear regression. The results shows that the elements of opportunity and ability have a significant positive effect on students' academic cheating behavior. While the element of pressure and rationalization does not affect students in committing academic fraud.

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Thomas, Kyle J. "Rationalizing Delinquency: Understanding the Person-situation Interaction through Item Response Theory." Journal of Research in Crime and Delinquency 56, no. 1 (July 26, 2018): 3–41. http://dx.doi.org/10.1177/0022427818789752.

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Objectives: I argue that a person-situation complex of delinquent rationalizations can be conceptualized by relating rationalizations to item response theory (IRT), where approval of delinquency is predominately a function of the individual willingness to rationalize ( θ j) and situational difficulty of applying a rationalization ( bi). This framework offers testable predictions and addresses extant criticisms. Method: Adolescents from a public high school ( N = 223) and subjects from the National Youth Survey ( N = 1,436) were asked their degree of approval for delinquency under various circumstances. Graded response models assessed the joint effects of individual and situational characteristics on approval of delinquency. I test whether differences in self-reported offending (SRO) and willingness to offend (WTO) are consistent with predictions derived from IRT models. Results: Approval of delinquency is a joint function of individual and situational characteristics. Some situations are so “easy” to rationalize that most everyone is predicted to approve of delinquency, and others are so “difficult” that only those very high in θ are predicted to express approval. SRO and WTO differences between individuals and situations are consistent with the IRT predictions. Conclusion: The findings demonstrate the utility of IRT for understanding delinquent rationalizations. The implications of the findings for theory and person-situation explanations are discussed.

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Hsu, Shih‐Hsun, and Ching‐Cheng Chang. "An Adjustment‐Cost Rationalization of Asset Fixity Theory." American Journal of Agricultural Economics 72, no. 2 (May 1990): 298–308. http://dx.doi.org/10.2307/1242333.

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Wira Utami, Dhita Permata, and Dian Indri Purnamasari. "The impact of ethics and fraud pentagon theory on academic fraud behavior." Journal of Business and Information Systems (e-ISSN: 2685-2543) 3, no. 1 (January 12, 2021): 49–59. http://dx.doi.org/10.36067/jbis.v3i1.88.

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This study aims to determine the impact of ethics, pressure, opportunity, rationalization, competence, and arrogance on accounting students' academic fraud behavior. The population of this research consists of UPN "Veteran" Yogyakarta accounting students. The number of samples used in this study was 170 respondents representing several criteria and have taken the Auditing I and Business Ethics courses. The dependent variable (Y) in this study is academic fraud behavior. The independent variables include ethics (X1), pressure (X2), opportunity (X3), rationalization (X4), competence (X5), and arrogance (X6). The method used in this research is the quantitative method. The data used were the primary data. The results of this study indicate that ethics, pressure, and competence have an impact on academic fraud behavior. In contrast, opportunities, rationalization, and arrogance do not affect academic fraud behavior.

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Chandrawati, Novalia Budi, and Dyah Ratnawati. "Studi Financial Statement Fraud dengan Fraud Triangle Theory." E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis 14, no. 1 (July 1, 2021): 147–59. http://dx.doi.org/10.51903/e-bisnis.v14i1.383.

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Tujuan penelitian ini adalah untuk menguji pengaruh financial stability, external pressure, nature of industry, dan rationalization terhadap financial statement fraud. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2018-2019. Dengan menggunakan metode purposive sampling diperoleh sebanyak 77 perusahaan manufaktur sebagai sampel penelitian. Metode analisis yang digunakan dalam penelitian ini adalah regresi logistic. Dalam penelitian ini terdapat uji model fit keseluruhan, tes hosmer dan lemeshow, uji goodness of fit, dan matrik klaifikasi. Hasil penelitian meneunjukkan bahwa financial stability berpengaruh signifikan terhadap financial statement fraud, sedangkan external pressure, nature of industry, dan rationalization tidak signifikan terhadap financial statement fraud

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Kaesler, Dirk. "Universal rationalization: Max Weber’s great narrative." Irish Journal of Sociology 25, no. 3 (May 22, 2017): 315–23. http://dx.doi.org/10.1177/0791603517710109.

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Among the “classic” diagnoses of modernity, the German scholar Max Weber is often ascribed the role of the creator of a “theory of rationalization.” If there had to be one keyword for which Max Weber is constantly mentioned today, it would probably be “rationalization.” This term denotes the vast context in the history of ideas which comprises Weber’s alleged “theory” of a universal, occidental “rationalization.” I myself do not really place this “theory,” which has been attributed to Max Weber, into the portfolio of sociological theories in the strict epistemological sense, but rather into the reservoir of “Great Narratives,” as Jean-François Lyotard has called them, “Les grands récits.” Max Weber has bestowed his great narrative of universal, occidental “rationalization” upon the self-understanding of humanity by sociology as a discipline during its roughly 150 years of history up to the present day. Whoever wants to refer to this Great Narrative by Max Weber cannot forbear to reconstruct it from his texts. At best, only the outlines of this Great Narrative can be indicated here.

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Fitriyah, Rif'atul, and Santi Novita. "FRAUD PENTAGON THEORY FOR DETECTING FINANCIAL STATEMENT FRAUDULENT." Jurnal Riset Akuntansi Kontemporer 13, no. 1 (April 25, 2021): 20–25. http://dx.doi.org/10.23969/jrak.v13i1.3533.

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Cases of fraud from 2019 to 2020 in Indonesia involve companies of state-owned enterprises. This study aimed to analyze the factors that encourage financial statement fraudulent with analysis of fraud pentagon theory. This research analyzes the influence of variable pressure proxied by financial stability, opportunity proxied by auditor change, rationalization proxied by audit opinion, capability proxied by change of directors and arrogance proxied by the number of CEO’s. This reserach uses 100 of State-Owned Enterprises companies listed on Indonesia Stock Exchange in the period 2015-2019. Data analyzed by using logistic regression. The results showed that pressure and opportunity influence the financial statement fraudulent, while rationalization, capability, and arrogance have not.

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Oktavia, Suci, Asniati Bahari, and Rayna Kartika. "Pengaruh Elemen Fraud Hexagon Theory Terhadap Fraud Laporan Keuangan." Jurnal Akuntansi dan Ekonomika 12, no. 2 (December 20, 2022): 275–84. http://dx.doi.org/10.37859/jae.v12i2.4207.

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Financial statement fraud is a deliberate of misstatement on the financial report of a company or the omission of amounts or misdisclosures in financial statements to deceive financial statement users. This study aims to analyze the effect of elements of the fraud hexagon theory on financial statement fraud. Hexagon fraud has several elements, namely stimulus, capability, opportunity, rationalization, arrogance, and collusion. The results showed that the stimulus in terms of financial stability, the stimulus assessed from external pressure, and ego had an effect on fraudulent financial statements. The stimulus in terms of financial targets, capability assessed from the change of directors, opportunity or ineffective supervision on financial performance monitoring, rationalization, and collusion have no effect on fraudulent financial statements.

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Sari, Armetha Rizqia, and Vinola Herawaty. "PENGARUH FRAUDULENT FINANCIAL STATEMENT DENGAN PERSPEKTIF FRAUD HEXAGON THEORY TERHADAP REAL EARNINGS MANAGEMENT DENGAN SITUASI PANDEMI COVID-19 SEBAGAI VARIABEL MODERASI." Jurnal Ekonomi Trisakti 2, no. 2 (September 20, 2020): 1023–34. http://dx.doi.org/10.25105/jet.v2i2.14497.

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Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh fraudulent financial statement dengan perspektif fraud hexagon theory yang meliputi stimulus/pressure, capability, opportunity, rationalization, arrogance, dan collusion terhadap real earnings management dengan situasi pandemi covid-19 sebagai variabel moderasi. Data yang digunakan dalam penelitian ini adalah data sekunder berupa data dari laporan keuangan dan laporan tahunan perusahaan sub sektor barang konsumen non-primer yang terdaftar di Bursa Efek Indonesia dari tahun 2019 yaitu tahun sebelum pandemi dan tahun 2020 yaitu tahun dimulainya pandemi covid19 di Indonesia. Hasil penelitian ini menunjukkan bahwa dari komponen fraud hexagon theory hanya financial stability dan opportunity yang berpengaruh positif dan signifikan terhadap real earnings management, sedangkan capability, rationalization, arrogance, dan collusion tidak memiliki pengaruh terhadap real earnings management. Serta diperoleh bahwa situasi pandemi covid-19 tidak memperkuat pengaruh fraud hexagon theory yang meliputi stimulus/pressure, capability, opportunity, rationalization, arrogance, dan collusion terhadap real earnings management.

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Antonio, Robert J., and Nicholas Gane. "Max Weber and Postmodern Theory: Rationalization versus Re-Enchantment." Contemporary Sociology 32, no. 5 (September 2003): 646. http://dx.doi.org/10.2307/1556523.

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Ross, Don. "Classical Game Theory, Socialization and the Rationalization of Conventions." Topoi 27, no. 1-2 (July 2008): 57–72. http://dx.doi.org/10.1007/s11245-008-9028-1.

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Song, Chengcheng, and Xiangcheng Wang. "Business, State and the Rationalization of Nonprofits in Eastern China: A Configurational Perspective." China Nonprofit Review 11, no. 1 (November 5, 2019): 83–112. http://dx.doi.org/10.1163/18765149-12341356.

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Abstract Recent research about nonprofit rationalization (especially in China) tended to focus on “net” effect explained by a particular theory, and thereby ignored the combinatory effects of different mechanisms in specific environments. In this article, echoing from the configurational perspective, we used csQCA to explore the potential combination of different mechanisms that may shape the formation of nonprofit rationalization. Through the analysis of 14 cases from three cities of Zhejiang Province in Eastern China, we found that rationalization of a nonprofit requires its leaders/important members to have certain career experience when it receives the corporate giving; the results also indicate that rationalization requires leaders/important members to have corporate work experience when it receives corporate giving, despite the absence of government support and competition.

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Kusumosari, Larassanti, and Badingatus Solikhah. "ANALISIS KECURANGAN LAPORAN KEUANGAN MELALUI FRAUD HEXAGON THEORY." Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 4, no. 3 (October 13, 2021): 753–67. http://dx.doi.org/10.32670/fairvalue.v4i3.735.

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Financial statements are statements made by company to convey the financial condition,performance, and company’s operational activities aimed at the users of financialstatements as decision-making. The purpose of this study is to analyze fraudulentfinancial statements through fraud hexagon theory, that measured with financial targets,CEO education, political connections, state-owned enterprises, ineffective monitoring,rationalization and CEO duality. The samples of this study consist of 106 companieslisted on the Indonesia Stock Exchange (IDX) in 2014-2018. This study uses data panelregression analysis technique with EViews10. The results of this study show thatfinancial targets, state-owned enterprises, ineffective monitoring, political connections,rationalization, and CEO duality have a significant effect. Meanwhile, CEO educationhave no effect on fraudulent financial statements. Based on this study, the companiesshould report financial statements that describe the real conditions. Further research isrecommended to add other proxies to measure the elements in fraud hexagon theory

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Raihan Noval Akbar, Adam Zakaria, and Rida Prihatni. "Financial Statement Analysis of Fraud With Hexagon Theory Fraud Approach." Jurnal Akuntansi, Perpajakan dan Auditing 3, no. 1 (October 21, 2022): 137–61. http://dx.doi.org/10.21009/japa.0301.09.

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This research was conducted to find the effect of shareshexagon theory that consisted of stimulus, capability, collusion, opportunity, rationalization, and ego on financial statement fraud. The data used in this research is secondary data in the annual reports obtained through the Indonesia Stock Exchange (IDX) website. The population of this research is the banking listed on IDX in 2018 –2020. The sample selection in this research used a purposive sampling technique and resulted in 47 companies as the sample of research. This Research use quantitative methods. The analytical technique used are descriptive statistical and multiple linear regression. The results of this study indicated that collusion negatively affects financial statement fraud. Rationalization has a positive effect on financial statement fraud. Meanwhile, stimulus, capability, opportunity, and ego has no effect on financial statement fraud

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Evans, Rhonda D., and Craig J. Forsyth. "Dogmen: The Rationalization of Deviance." Society & Animals 6, no. 3 (1998): 203–18. http://dx.doi.org/10.1163/156853098x00159.

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AbstractDogmen are individuals who fight their pit bulls in matches against other pit bulls. This paper uses neutralization theory to examine the rationalizations of dogmen as they attempt to counter stigma and criminal identity in a world that is becoming increasingly intolerant of dogfighting. To maintain their rationalizations, the dogmen use four recurring techniques : (a) denial of injury;(b) condemnation of the condemners; (c) appeal to higher loyalties; and (d) a defense that says dogmen are good people (their deviance-dogfighting expunged by their good character). The authors conducted interviews with 31 individuals who fight and breed pit bulls and with significant others in the dogfighting enterprise, including Society for the Prevention of Cruelty to Animals (SPCA) officials, veterinarians, and local law enforcement officers. The research also examined newspaper accounts of dogfighting. This article provides some insights into the social construction of reality of individuals who engage in an activity that most of us find reprehensible. As with any criminal/deviant behavior, understanding and subsequent solving of the problem begin with knowledge of the offender's perspective.

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Enz, Matias G., Matthew A. Schwieterman, and Douglas M. Lambert. "Stock keeping unit rationalization: a cross-functional, cross-firm perspective." International Journal of Logistics Management 30, no. 4 (November 11, 2019): 994–1015. http://dx.doi.org/10.1108/ijlm-06-2018-0150.

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Purpose Although managers have struggled with SKU proliferation for decades, research has provided inconsistent guidance, and the cross-functional and cross-firm aspects of the problem were not considered. The purpose of this paper is to explore the factors that favor successful and sustainable SKU rationalization. Design/methodology/approach A single case study was used to investigate the implementation of an SKU rationalization project by a national restaurant chain in collaboration with its food distributor. Qualitative data analysis techniques were used to understand managers’ perceptions about the SKU rationalization problem and the financial results that were achieved. Findings The findings include seven propositions that begin to formalize theory for SKU rationalization. Cross-functional involvement was both a challenge and a critical success factor, and the supplier was an important resource for managing product variety and complexity. Research limitations/implications Seven propositions are provided that increase the likelihood of successfully dealing with SKU proliferation. Practical implications SKU proliferation increases supply chain complexity and leads to higher costs. The research reports on an SKU rationalization project that saved a company and its supplier $6.7m. Originality/value A previously unexplored theoretical perspective on SKU rationalization was employed that emphasizes cross-functional alignment, buyer–supplier relationships and the impact on financial performance of a firm.

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Apsari, Aprillia Kartika, and Dwi Suhartini. "Religiosity as Moderating of Accounting Student Academic Fraud with a Hexagon Theory Approach." Accounting and Finance Studies 1, no. 3 (July 20, 2021): 212–31. http://dx.doi.org/10.47153/afs13.1512021.

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This study aims to examine and analyze the influence of aspect hexagon theory consisting Pressure, Opportunity, Rationalization, Capability, Arrogance, and Collusion as well as aspect of Religiosity as moderating variable on Academic Fraud. Primary data used in this study were collected using a questionnaires distributed to active students majoring in accounting at UPN “Veteran” East Java of 2017 and 2018 with a total of 106 respondent. The sampling method using simple random sampling technique. The collected data were analyzed using Partial Least Square analysis technique with WarpPLS 7.0 software. The results of this study showed that Pressure and Opportunity do not have a positive and significant effect on academic fraud behavior in accounting student. While Rationalization, Capability, and Collusion have a positive effect on academic fraud and Arrogance do not have a positive effect on academic fraud behavior in accounting student. Religiosity as a moderating variable is able to moderate, to be more precise, to weaken the pressure and opportunity on academic fraud behavior in accounting student. Meanwhile, religiosity is able to moderate, to more precisely strengthen the capability on academic fraud. Religiosity as a moderating variable is not able to moderate Rationalization, Arrogance, and Collusion on academic fraud behavior in accounting student.

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Máté-Tóth, András, and Sára Heidl. "Vallás és ráció : Weber varázstalanítás fogalmának recepciójához." Vallástudományi Szemle 16, no. 2 (2020): 26–43. http://dx.doi.org/10.55193/rs.2020.2.26.

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The present study tries to examine Max Weber’s famous technical term „disenchantment” and the rationalization of religion along with the receptions of Christofer Adair-Toteff, Hans Joas and Jürgen Habermas. First Adair-Toteff summarizes the general meaning concerning the rationalization in the concept of Weber by reflecting critically on the most important authors. Secondly, Hans Joas followed historically the genealogy and the inherent dynamic of the term and idea of „Entzauberung” (disenchantment). He focuses on the central question of sociology of religion, whether it is possible to describe and analyze the role of religion in modern societies by employing the Weberian concepts of disenchantment and rationalization. Thirdly and lastly, Jürgen Habermas, similarly to Jonas, offers an alternative understanding of the linear process of secularization and rationalization. We hope that through the examination of the three different receptions have contributed to the contemporary discourse concerning Weber’s theory of religion in Hungary.

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Achmad, Tarmizi, and Imang Dapit Pamungkas. "Fraudulent Financial Reporting Based of Fraud Diamond Theory: A Study of the Banking Sector in Indonesia." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 4, no. 2 (April 17, 2019): 135–50. http://dx.doi.org/10.34204/jiafe.v4i2.1112.

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The research aims to analyse whether external pressure, financial stability, financial targets, ineffective monitoring, rationalization and capability effect on fraudulent financial reporting. The population this study is banking company listed on the Indonesia Sctock Exchange with a total sample of 87 banking companies in 2011-2016. Based on the results of research using regression analysis, only external variables of incentive and financial targets have a positive effect on fraudulent financial reporting. Meanwhile, financial stability and capability have a negative impact on fraudulent financial reporting. Further, other variables such as ineffective monitoring and rationalization do not affect fraudulent financial reporting.

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Reinhardt, R. "Rationalization and ‘Religization’ in the Modern Theory of International Relations." Journal of International Analytics 12, no. 4 (December 26, 2021): 169–79. http://dx.doi.org/10.46272/2587-8476-2021-12-4-169-179.

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Р.О. Райнхардт – доцент кафедры дипломатии МГИМО МИД России, специалист в области истории и теории дипломатии. Его основные научные интересы охватывают такие темы, как экономическая дипломатия, научная дипломатия, международное научнотехническое сотрудничество в контексте российской внешней политики, а также внешних связей ЕС. Окончил МГИМО МИД России. В 2016 г. получил ученую степень кандидата экономических наук.Беседу вел С.М. Маркедонов, главный редактор журнала «Международная аналитика»

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Redshaw, Tom. "Bitcoin beyond ambivalence." Thesis Eleven 138, no. 1 (January 23, 2017): 46–64. http://dx.doi.org/10.1177/0725513616689390.

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In the aftermath of the 2008 financial crisis, Bitcoin emerged as an alternative monetary system that could circumvent political and financial authorities. A practice in libertarian prefigurative politics, Bitcoin demonstrates the capacity for online subgroups to creatively appropriate internet-based technologies to enact alternative futures. Andrew Feenberg’s critical theory of technology clarifies this capacity and outlines the significance of agency in technical action. As technology mediates many social relations, it has a significant role in the reproduction of social power. Technological agency is therefore a crucial site of resistance in which users can form alternative, democratic rationalizations of technology. Yet are such instances of agency intrinsically democratic? In analysing this aspect of Feenberg’s theory, this article argues that Bitcoin represents a ‘popular rationalization’ of technology – a creative appropriation of technology that empowers some groups while lacking the ethical justification necessary to be considered democratic.

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Gaudin, Théophile, and Haibo Ma. "A molecular contact theory for simulating polarization: application to dielectric constant prediction." Physical Chemistry Chemical Physics 21, no. 27 (2019): 14846–57. http://dx.doi.org/10.1039/c9cp02358e.

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Contacts between molecular surfaces give good insight to local polarization and predict dielectric constant for both pure liquids and binary mixtures with ∼20% error, leading to new perspectives of efficient rationalization of electrolyte solutions.

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Koharudin, Alif, and Indira Januarti. "Lack of Financial Reporting Using Crowe’s Fraud Pentagon Theory." Jurnal Dinamika Akuntansi 13, no. 2 (October 30, 2021): 148–57. http://dx.doi.org/10.15294/jda.v13i2.28602.

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Research purposes: This paper examines factors affecting fraudulent financial reporting based on Crowe’s fraud pentagon theory. Pentagon theory elements include pressure (financial stability, financial target, external pressure), opportunity (the independent board of commissioners), rationalization (change in auditor), competence (director change), arrogance (frequent number of directors’ display picture in the annual report).Methods: This study used secondary data gathered from annual reports and financial reports of companies in the manufacturing sector listed on the Indonesia Stock Exchange during 2015-2019. Data analysis method tested using logistic regression analysis.Results: The results showed that financial stability and auditor change effects on fraudulent financial reporting. Results also show that financial target, external pressure, independent board of commissioners, directors change, and a frequent number of director’s display picture in an annual report does not affect the fraudulent financial reporting.Novelty: The combination of using pentagon theory with Beneish M-Score as a prediction of financial statement fraud. The contribution of this research is to provide input to report’s users to pay attention to pressure and rationalization factors in fraudulent financial reporting.

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Ratmono, Dwi, Yuvita Avrie Diany, and Agus Purwanto. "DAPATKAH TEORI FRAUD TRIANGLE MENJELASKAN KECURANGAN DALAM LAPORAN KEUANGAN?" JURNAL AKUNTANSI DAN AUDITING 14, no. 2 (August 5, 2018): 100. http://dx.doi.org/10.14710/jaa.14.2.100-117.

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The objective of this study is to test the ability of fraud triangle theory to explain financial statement fraud phenomena. To achieve the objective, this research examines factors which affect financial statement fraud. Based on fraud triangle theory, there are three variables hypothesized affect fraud which are pressure, opportunity and rationalization. This study uses data of 27 companies which did financial statement fraud and 27 other companies as pair matched sample. Data collected from annual report published by website Indonesian Stock Exchange (IDX). Data then analyzed using logistic regression analysis. The result of this study shows significant positive relation between pressure and opportunity with financial statement fraud. Rationalization is not supported as determinant of financial statement fraud. This study provides partial support for fraud triangle theory in explaining financial statement fraud phenomena.

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Ratmono, Dwi, Yuvita Avrie Diany, and Agus Purwanto. "DAPATKAH TEORI FRAUD TRIANGLE MENJELASKAN KECURANGAN DALAM LAPORAN KEUANGAN?" JURNAL AKUNTANSI DAN AUDITING 14, no. 2 (August 5, 2018): 100. http://dx.doi.org/10.14710/jaa.v14i2.19773.

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The objective of this study is to test the ability of fraud triangle theory to explain financial statement fraud phenomena. To achieve the objective, this research examines factors which affect financial statement fraud. Based on fraud triangle theory, there are three variables hypothesized affect fraud which are pressure, opportunity and rationalization. This study uses data of 27 companies which did financial statement fraud and 27 other companies as pair matched sample. Data collected from annual report published by website Indonesian Stock Exchange (IDX). Data then analyzed using logistic regression analysis. The result of this study shows significant positive relation between pressure and opportunity with financial statement fraud. Rationalization is not supported as determinant of financial statement fraud. This study provides partial support for fraud triangle theory in explaining financial statement fraud phenomena.

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Susanti, Evi Yuli, and Gideon Setyo Budiwitjaksono. "FRAUD DIAMOND THEORY DAN KUALITAS PENGELOLAAN KEUANGAN DENGAN MODERASI SISTEM PENGENDALIAN INTERNAL." Behavioral Accounting Journal 2, no. 2 (December 24, 2019): 207–23. http://dx.doi.org/10.33005/baj.v2i2.51.

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Regional financial management is a key element in good governance. The preparation of financial statements based on government accounting standards is a form of quality financial statement management. It can shows the performance of government that always realizes transparency and accountability of local governments. This study aims to examine the effect of fraud diamond theory on the quality of financial management with an internal control system as a moderating variable. This study uses quantitative methods and data samples of 90 employees in the Regional Apparatus Organization (Organisasi Perangkat Daerah – OPD) Malang City, East Java, with a purposive sampling technique based on criteria. Data analysis using Path Analysis techniques. The results showed that pressure, opportunity, rationalization and ability affect the quality of financial management. While the internal control system is not able to strengthen or weaken the influence of pressure, opportunity, rationalization and ability to the quality of financial management.

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Laming, Ripa Fajarina, and Adil Setiawan. "DETERMINAN FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN PERBANKAN DI INDONESIA DENGAN MENGGUNAKAN FRAUD PENTAGON THEORY." SIMAK 18, no. 02 (November 14, 2020): 203–16. http://dx.doi.org/10.35129/simak.v18i02.148.

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Fraudulent financial reporting is one of the most common types of fraud that occurs in Indonesia. This study looks at the determinants of fraud using the latest fraud theory, namely fraud pentagon theory. This study aims to analyze the effect of pressure, opportunity, rationalization, competence, and arrogance simultaneously on fraudulent financial reporting. The sampling technique in this study using purposive sampling. A sample of 26 banking companies listed on the Indonesia Stock Exchange (IDX) within 10 years. The research data uses the company's annual report for the period 2009-2018 obtained from the Indonesia Stock Exchange (IDX). The analysis method used is multiple linear regression using SPSS version 24. The results show that pressure, opportunity, rationalization, competence, and arrogance simultaneously have a positive and significant effect on fraudulent financial reporting.

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Yusrianti, Hasni, Imam Ghozali, and Etna N. Yuyetta. "ASSET MISAPPROPRIATION TENDENCY: RATIONALIZATION, FINANCIAL PRESSURE, AND THE ROLE OF OPPORTUNITY (STUDY IN INDONESIAN GOVERNMENT SECTOR)." Humanities & Social Sciences Reviews 8, no. 1 (January 27, 2020): 373–82. http://dx.doi.org/10.18510/hssr.2020.8148.

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Purpose: The purpose of this study is to analyze the relationship between Rationalization and Financial Pressure on Asset Misappropriation Tendency by mediating Opportunity in the Indonesian government sector based on the Fraud Triangle perspective. Methodology: The Population of this study was Indonesian government employees. The Sample method was Purposive Sampling and the survey method was direct surveys, postal mail, and online surveys. The number of respondents was 363 and analyzed using Structural Equation Model with AMOS-based covariance. Main Findings: The results show that financial pressure, rationalization, and opportunity had a significant positive effect on Asset Misappropriation Tendency. Furthermore, Opportunity mediates the relationship between rationalizations on Asset Misappropriation Tendency; However, Opportunity does not mediate the relationship between Financial Pressure and Asset Misappropriation Tendency. Implications: This study contributes to the literature on asset misappropriation in the government sector which is rather very limited and supports the Fraud Triangle Theory. It also has several practical implications for being a source of information to formulate policies in fraud prevention and detection that will improve management control systems in the government sector a developing country. Novelty: A limited study of asset misappropriation in the government sector in a developing country that examines the influence of element strength of Fraud Triangle in Asset Misappropriation which has been criticized by previous researchers.

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Umar, Haryono, Ulfah Apriani, and Rahima Br Purba. "The Roles of the Government Internal Control System to Minimize Corruption Through the Fraud Star." International Journal of Financial Research 12, no. 3 (March 2, 2021): 407. http://dx.doi.org/10.5430/ijfr.v12n3p407.

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The research discussed a pressure, opportunity, as well as rationalization have a positive effect on corruption. However, the system does not weaken the positive influence of opportunity, rationalization, and ability on corruption neither does the internal control strengthen the negative influence of integrity on corruption. Therefore, SPIP in the Supreme Court of the Republic of Indonesia must be able to adapt to the COSO theory since the Court is a government body that is specifically characterized as a law enforcing authority to decide a case in court.

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Shepherd, David, and Mark Button. "Organizational Inhibitions to Addressing Occupational Fraud: A Theory of Differential Rationalization." Deviant Behavior 40, no. 8 (April 3, 2018): 971–91. http://dx.doi.org/10.1080/01639625.2018.1453009.

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Wellington, Donald C. "The command economy cometh." International Journal of Social Economics 27, no. 4 (April 1, 2000): 259–71. http://dx.doi.org/10.1108/03068290010317145.

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The paper is a philosophical discourse on capitalism and its intellectual rationalization, economic theory. Both blithely ignore the most fundamental character of the human condition. Both may pay a price: capitalism through being replaced by an alternative economic system and economic theory through concomitantly disappearing from the intellectual firmament.

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Andalia, Andalia, Amiruddin Amiruddin, and Grace T. Pontoh. "Analysis of Factors Affecting Fraudulent Financial Reporting with Independent Commissioners as Moderation Variable." GATR Accounting and Finance Review 5, no. 4 (March 17, 2021): 01–12. http://dx.doi.org/10.35609/afr.2021.5.4(1).

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Objective - This study aims to examine and analyze the effect of pressure, opportunity, rationalization, ability and arrogance on fraudulent financial reporting with independent commissioners as the moderating variable. Methodology/Technique - The object of this research is all companies listed on the Indonesian Stock Exchange during 2019. The research sample was obtained through purposive sampling method and resulted in 215 companies. The analysis technique used is multiple regression analysis and Moderated Regression Analysis (MRA). Findings - The results show that pressure, opportunity, rationalization, ability and arrogance had a significant effect on fraudulent financial reporting. The results of the moderation regression analysis show that independent commissioners moderate the effect of pressure and arrogance on fraudulent financial reporting. Meanwhile, independent commissioners did not moderate opportunities, rationalization, and capacity for fraudulent financial reporting. Novelty - This research contributes to the pentagon fraud theory, which proves that the elements contained in this theory can be used as a basis for analyzing fraud committed by companies, and contributing to the company so that the company's internal control is improved and the presence of an independent board of commissioners is not only a fulfillment of the company's internal control. regulations made by the IDX. Type of Paper: Empirical. JEL Classification: G32, M21, M41, M42. Keywords: Pressure; Opportunities; Rationalization; Arrogance; Fraudulent Financial Reporting Reference to this paper should be made as follows: Andalia; Amiruddin; Pontoh, G.T. (2021). Analysis of Factors Affecting Fraudulent Financial Reporting with Independent Commissioners as Moderation Variable, Accounting and Finance Review, 5(4): 01 – 12. https://doi.org/10.35609/afr.2021.5.4(1)

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Ayem, Sri, Dewi Kusuma Wardani, and Lu’lu’ul Mas’adah. "Pengaruh Fraud Pentagon terhadap Fraudulent Financial Statement dengan Komite Audit sebagai Variabel Moderasi." Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah 5, no. 2 (August 10, 2022): 824–42. http://dx.doi.org/10.47467/alkharaj.v5i2.1244.

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This study aims to examine the factors which can affect the existence of a fraudulent financial statement that adds back the audit committee as a moderating variable in the study. The factors that will be tested in this study are the theory of fraud pentagon which consists of pressure, opportunity, rationalization, competence and arrogance. The research sample used is the infrastructure sector listed on the Indonesia stock exchange for the 2016-2020 period. The sample selection methodused purposive sampling method and produced 25 companies with 125 annual reports that were processed. In this study, the hypothesis used is logistic regression. The results of this study are empirically that pressure effect on fraudulent financial statement, opportunity, rationalization, competence and arrogance have on fraudulent financial statement. the audit committee cannot moderate the influence of pressure, opportunity, rationalization, competence and arrogance on fraudulent financial statements. Keywords: fraud pentagon, fraudulent financial statement

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Ayem, Sri, and Lu’lu’ul Mas’adah. "Pengaruh Fraud Pentagon Terhadap Fraudulent Financial Statement Dengan Komite Audit Sebagai Variabel Moderasi." Reslaj : Religion Education Social Laa Roiba Journal 5, no. 1 (July 31, 2022): 56–75. http://dx.doi.org/10.47467/reslaj.v5i1.1363.

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This study aims to examine the factors which can affect the existence of a fraudulent financial statement that adds back the audit committee as a moderating variable in the study. The factors that will be tested in this study are the theory of fraud pentagon which consists of pressure, opportunity, rationalization, competence and arrogance. The research sample used is the infrastructure sector listed on the Indonesia stock exchange for the 2016-2020 period. The sample selection methodused purposive sampling method and produced 25 companies with 125 annual reports that were processed. In this study, the hypothesis used is logistic regression. The results of this study are empirically that pressure effect on fraudulent financial statement, opportunity, rationalization, competence and arrogance have on fraudulent financial statement. the audit committee cannot moderate the influence of pressure, opportunity, rationalization, competence and arrogance on fraudulent financial statements. Keywords: fraud pentagon, fraudulent financial statement

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Ayem, Sri, Dewi Kusuma Wardani, and Lu’lu’ul Mas’adah. "Pengaruh Fraud Pentagon terhadap Fraudulent Financial Statement dengan Komite Audit sebagai Variabel Moderasi." Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah 5, no. 2 (September 8, 2022): 911–30. http://dx.doi.org/10.47467/alkharaj.v5i2.1355.

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This study aims to examine the factors which can affect the existence of a fraudulent financial statement that adds back the audit committee as a moderating variable in the study. The factors that will be tested in this study are the theory of fraud pentagon which consists of pressure, opportunity, rationalization, competence and arrogance. The research sample used is the infrastructure sector listed on the Indonesia stock exchange for the 2016-2020 period. The sample selection methodused purposive sampling method and produced 25 companies with 125 annual reports that were processed. In this study, the hypothesis used is logistic regression. The results of this study are empirically that pressure effect on fraudulent financial statement, opportunity, rationalization, competence and arrogance have on fraudulent financial statement. the audit committee cannot moderate the influence of pressure, opportunity, rationalization, competence and arrogance on fraudulent financial statements. Keywords: fraud pentagon, fraudulent financial statement

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Mohammad Ghofirin and Hafid Algristian. "Predicting the Rationalization Factor that works on Accounting Fraud at Microfinance Institution." Kresna Social Science and Humanities Research 1 (December 1, 2020): 1–9. http://dx.doi.org/10.30874/ksshr.5.

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ICSC (Indonesian Civil Servant Cooperative) is a microfinance institution that has been instrumental in realizing the welfare of households. ICSC has also grown in membership and wealth. The fraud risk is also a challenge for their efforts that are not yet fully with digital accounting technology. There are three factors of fraud according to triangle fraud theory, namely: pressure, opportunity, and rationalization. Among them, rationalization is the most important factor according to some empirical studies. The study aims to confirm the rationalization factor by investigating the relationship of ethical attitudes and personalities with accounting fraud. This explanative research took the Chief Financial Officer (CFO) of ICSC as samples by purposive sampling technique. Data collected through questionnaires are processed with multiple regression analysis techniques. The results of data processing show that significance value 0.814 > 0.05; which means that simultaneous ethical and personality attitudes had no significant effect on accounting fraud.

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Sachet-Milliat, Anne, Loréa Baïada-Hirèche, and Bénédicte Bourcier-Béquaert. "The clear conscience of the controversial sector marketer: A neutralization theory approach." Recherche et Applications en Marketing (English Edition) 32, no. 3 (May 26, 2017): 28–48. http://dx.doi.org/10.1177/2051570717706828.

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The aim of this article is to study neutralization techniques used by marketing practitioners to justify unethical pro-organizational behavior. We analyze the narratives of 17 practitioners in two controversial sectors (alcohol and tobacco). In total, three sets of arguments are used: moralization of professional activity through the virtuous organization, denial of responsibility due to over-restrictive legislation, and economic rationalization.

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Ananda, Rizki, and Nova Sari. "Linguistic legitimation strategies employed by members of an Indonesian political party." Studies in English Language and Education 8, no. 3 (September 16, 2021): 1248–66. http://dx.doi.org/10.24815/siele.v8i3.18529.

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This study aimed at exploring legitimation strategies used by two members of the Indonesian Solidarity Party (or Partai Solidaritas Indonesia, abbreviated as PSI) in justifying their party leader’s controversial statement on the abandonment of Sharia Law. To do so, it employed critical discourse analysis (CDA) with Leeuwen’s legitimation strategies (2007, 2008) as its analytical tool. The data were obtained from two separate interviews with PSI members aired on two different Indonesian TV channels. The interviews were transcribed and translated. From this process, a 1.170-word corpus, from which the data were derived, was generated. The findings showed that moral evaluation is the most dominant legitimation strategy, followed by rationalization and authorization. In moral evaluation, abstraction occurs most often, followed by evaluation and analogy. In rationalization, theoretical rationalization is used more often than instrumental rationalization. Finally, in authorization, PSI utilized impersonal authority to reject the Sharia Law by referring to academic studies and legal documents which assess the law as being negative. Meanwhile, expert authority was used to build legitimation by reference to experts who support the negative effects of the law. This study implies the power of language to legitimize a controversial activity by using different linguistics strategies.

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Kartikasari, Maulida Dwi, Sumarno Sumarno, and Rizki Nur Fitriani. "Detection of fraudulent financial reporting trough the Crowe’s Fraud Pentagon Theory in primary consumer goods indexed." Jurnal Ekonomi Modernisasi 17, no. 2 (July 31, 2021): 125–38. http://dx.doi.org/10.21067/jem.v17i2.5484.

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The purpose of this study was to determine the fraud pentagon in detecting fraudulent financial statements. The data was collected by using the documentation method, while the data analysis used was descriptive analysis, classical assumption test, and hypothesis testing. The population in this study were companies IDX Industrial Classification Food and Beverage Sub-Sector listed on the Indonesia Stock Exchange (BEI) 2016-2019. The sample in this study was 11 companies selected by the purposive sampling method. Based on the multiple linear regression analysis, the results show that opportunity, rationalization, and arrogance have a significant positive effects on fraud detection in Primary Consumer Goods Indexed. This means that rationalization, opportunity, and arrogance can detect fraudulent financial statements. However, the pressure and competence variables have a significance value below 5%. This means that the two variables do not have a significant effect on the detection of fraudulent financial reporting in companies indexed by primary consumer goods in the food and beverage sub-sector.

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M. ADAM PRAYOGA and EKA SUDARMAJI. "KECURANGAN LAPORAN KEUANGAN DALAM PERSPEKTIF FRAUD DIAMOND THEORY: STUDI EMPIRIS PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI DI BURSA EFEK INDONESIA." Jurnal Bisnis dan Akuntansi 21, no. 1 (October 29, 2019): 89–102. http://dx.doi.org/10.34208/jba.v21i1.503.

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This study aims to obtain empirical evidence in detecting fraudulent financial statements from the perspective of 'fraud diamond theory'. The proxy variables used in this study are the influence of pressure, opportunity, rationalization, and ability. This study uses a sample of transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) with the 2015-2017 research period. This research is expected to contribute to the development of accounting science, especially in the field of forensic accounting regarding factors that can affect companies to conduct fraudulent financial statements by implementing indicators of diamond fraud. Hypothesis testing used multiple linear regression analysis with the help of application eviews software, to help process research data in the form of panel data. The results of this study indicate that pressure, opportunity, rationalization, and ability together were not significantly influence the tendency of fraudulent financial statements.

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Fallas, Jorge A., Leticia González, and Inés Corral. "Density functional theory rationalization of the substituent effects in trifluoromethyl-pyridinol derivatives." Tetrahedron 65, no. 1 (January 2009): 232–39. http://dx.doi.org/10.1016/j.tet.2008.10.065.

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Jayadi, Suparman. "RASIONALISASI TINDAKAN SOSIAL MASYARAKAT SUKU SASAK TERHADAP TRADISI PERANG TOPAT (Studi Kasus Masyarakat Islam Sasak Lombok Barat)." Jurnal Sosiologi Agama 11, no. 1 (January 21, 2018): 13. http://dx.doi.org/10.14421/jsa.2017.1101-02.

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Traditions Perang Topat in Lingsar Village has done tens of years. The ritual of progress remains a tradition by the Sasak community consisted of religious understanding difference, namely the Sasak Muslim and Hindus performed simultaneously at one time and the same place. In this study discusses how the process of implementation of a tradition of Perang Topat, then the history of the tradition of Perang Topat and also forms the rationalization of social action. Research using the instrumental rationalization and value theory of Max Weber’s approach to qualitative case studies in the tradition of Perang Topat. The results of this study indicate that on the rationalization of the social action community Sasak is two Shapes in the implementation of a tradition of Perang Topat are: social value and sacred value. The form of social value is first, tying religious solidarity. Second, create value tolerance and bring peace. Third the form of local wisdom in Sasak. While the shape of the sacred is the first, this form of gratitude to the ancestral spirits are spirits of ancestors or the death (God Almighty) upon which it was holy water in Llingsar and Kemaliq. Second, a form of communication to the ancestral spirits or spirits of the ancestors of the death (God).Keywords: Rationalization, Social Action, Community Sasak, and Topat War Tradition.

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Jayadi, Suparman. "RASIONALISASI TINDAKAN SOSIAL MASYARAKAT SUKU SASAK TERHADAP TRADISI PERANG TOPAT (Studi Kasus Masyarakat Islam Sasak Lombok Barat)." Jurnal Sosiologi Agama 11, no. 1 (January 21, 2018): 13. http://dx.doi.org/10.14421/jsa.2017.111-02.

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Traditions Perang Topat in Lingsar Village has done tens of years. The ritual of progress remains a tradition by the Sasak community consisted of religious understanding difference, namely the Sasak Muslim and Hindus performed simultaneously at one time and the same place. In this study discusses how the process of implementation of a tradition of Perang Topat, then the history of the tradition of Perang Topat and also forms the rationalization of social action. Research using the instrumental rationalization and value theory of Max Weber’s approach to qualitative case studies in the tradition of Perang Topat. The results of this study indicate that on the rationalization of the social action community Sasak is two Shapes in the implementation of a tradition of Perang Topat are: social value and sacred value. The form of social value is first, tying religious solidarity. Second, create value tolerance and bring peace. Third the form of local wisdom in Sasak. While the shape of the sacred is the first, this form of gratitude to the ancestral spirits are spirits of ancestors or the death (God Almighty) upon which it was holy water in Llingsar and Kemaliq. Second, a form of communication to the ancestral spirits or spirits of the ancestors of the death (God).Keywords: Rationalization, Social Action, Community Sasak, and Topat War Tradition.

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Rezeki, Farrah Geubrina. "ANALISIS PENGARUH FRAUD PENTAGON MODEL DALAM MEMPREDIKSI KETERJADIAN FRAUDULENT FINANCIAL STATEMENT (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2018)." SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business 5, no. 1 (January 1, 2022): 189–97. http://dx.doi.org/10.37481/sjr.v5i1.454.

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This study aims to determine the effect of Fraud Pentagon Model to predicting occurrence of Fraudulent Financial Statements in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Pentagon Fraud Model is a development of Fraud Triangle Theory and Fraud Diamond, including opportunity, pressure, competence, rationalization, and arrogance. The sample consisted of 83 manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018, selected using purposive sampling method. The data analysis method used is multiple regression with SPSS version 25.0. The results of this study indicate that pressure and arrogance influence in predicting the occurrence of Fraudulent Financial Statements. While rationalization, opportunity, and competence have no effect in predicting occurrence of Fraudulent Financial Statements.

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Savilia, Lisa, and Nujmatul Laily. "Accounting Students’ Academic Fraud: Empirical Evidence from Indonesia." JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) 5, no. 1 (July 10, 2020): 54. http://dx.doi.org/10.26675/jabe.v5i1.12569.

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The high rates of academic fraud in many countries make this research important to be conducted. This research aimed at investigating the factors which influenced accounting students’ academic fraud as seen from fraud triangle theory and 220 accounting students were randomly sampled to be its samples. The data were collected using a questionnaire distributed either in person to the respondents or using a google form. The data were analyzed using multiple regression. The research results indicated that fraud triangle (pressure, opportunity, rationalization) and academic entitlement had a significant influence on accounting students’ academic fraud. This means lecturers could minimize academic fraud among their students by reducing pressure, opportunity and rationalization as well as academic entitlement

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Journal articles on the topic 'Theory of rationalization'

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