BibTex Citation Data :
@article{JAA24967, author = {Suci Rahmani and Muhammad Amin}, title = {PENGARUH FRAUD PENTAGON DALAM PENDETEKSIAN FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2015-2017}, journal = {JURNAL AKUNTANSI DAN AUDITING}, volume = {18}, number = {1}, year = {2021}, keywords = {}, abstract = { Abstract Thenmain objectivemof this studynis to analyzenthe factorsnof fraudulent financialnreporting withn pentagon fraud nanalysis. Thisnresearch usesnfive independentmvariables whichmis pressure mwith financialmtarget proxy, opportunity iwith proxynof ineffectiveimonitoring , rationalization iwith change in auditor nproxy, competence nwith proxy changenof director , andl arrogance with proxyl frequent numberlof CEO's picture . Whilelthe dependentpvariable is fraudulentlfinanciallreporting. Thisnresearch usespsecondary datapthat islfinancial reportpand annual report. Thelsample ofpthis studypare 41osamples ofnfinancialpcompanies listednin thenIndonesianStock Exchange (BEI) duringnthei2015 - 2017 period. Samplingntechniquenused ismpurposivensamplingomethod. Thepmethod of analysis innthis studyouses logistic regression no analysisi method. The resultskof thisnresearch showsjthat them ineffective monitoring variablenhas aipositive significantoinfluence ofi fraudulent financial reporting , meanwhile financialntargets has apnegative significantninfluence. C hangeoin auditor , change of director , and frequent number of CEO'sjpicture mhas no influence of fraudulentnfinancial reporting. Keywords: Fraud; Fraudulent Financial Reporting; Fraud Pentagon }, issn = {2549-7650}, pages = {23--39} doi = {10.14710/jaa.18.1.23-39}, url = {https://ejournal.undip.ac.id/index.php/akuditi/article/view/24967} }
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Abstract
Thenmain objectivemof this studynis to analyzenthe factorsnof fraudulent financialnreporting withnpentagon fraudnanalysis. Thisnresearch usesnfive independentmvariables whichmis pressuremwith financialmtarget proxy, opportunityiwith proxynof ineffectiveimonitoring, rationalizationiwith change in auditornproxy, competencenwith proxy changenof director, andlarrogance with proxylfrequent numberlof CEO's picture. Whilelthe dependentpvariable is fraudulentlfinanciallreporting. Thisnresearch usespsecondary datapthat islfinancial reportpand annual report. Thelsample ofpthis studypare 41osamples ofnfinancialpcompanies listednin thenIndonesianStock Exchange (BEI) duringnthei2015 - 2017 period. Samplingntechniquenused ismpurposivensamplingomethod. Thepmethod of analysis innthis studyouses logistic regression no analysisi method. The resultskof thisnresearch showsjthat themineffective monitoring variablenhas aipositive significantoinfluence ofifraudulent financial reporting, meanwhile financialntargets has apnegative significantninfluence. Changeoin auditor,change of director, and frequent number of CEO'sjpicturemhas no influence of fraudulentnfinancial reporting.
Keywords: Fraud; Fraudulent Financial Reporting; Fraud Pentagon
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