PENGARUH FRAUD PENTAGON DALAM PENDETEKSIAN FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2015-2017

Suci Rahmani; Muhammad Nuryatno Amin

doi:10.14710/jaa.18.1.23-39

DOI: https://doi.org/10.14710/jaa.18.1.23-39

PENGARUH FRAUD PENTAGON DALAM PENDETEKSIAN FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2015-2017

*Suci Rahmani - Trisakti University, Indonesia

Muhammad Nuryatno Amin - Trisakti University, Indonesia

Citation Format:

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

Fulltext View|Download

Article Metrics:

Article Info

Section: Articles

Language : EN

In Volume 18, Nomor 1, Tahun 2021

Recent articles

ANALISIS PENGARUH RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA (SUB SEKTOR LOGAM DAN SEJENISNYA) PENGARUH PERTUMBUHAN LABA, UKURAN PERUSAHAAN DAN REPUTASI KAP TERHADAP KUALITAS LABA The Influence of Profitability, Leverage, and Board Characteristics on Corporate Environmental Disclosure in Asia Pacific Market More recent articles

Most cited articles

HUBUNGAN ANTARA BIAYA MODAL EKUITAS DENGAN TINGKAT PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN MODAL INTELEKTUAL PADA SEKTOR PERBANKAN DI INDONESIA PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP LAMANYA WAKTU PENYELESAIAN AUDIT (AUDIT DELAY) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TERJADINYA FINANCIAL STATEMENT FRAUD: PERSPEKTIF DIAMOND FRAUD THEORY (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2016) CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP MANAJEMEN LABA PERUSAHAAN MANUFAKTUR INDONESIA ANALYSIS OF RELATIONSHIP AMONG STAKEHOLDER PRESSURES, ENVIRONMENTAL MANAGEMENT ACCOUNTING USE, STRATEGY, AND INNOVATION: AN EMPIRICAL EVIDENCE FROM INDONESIA More cited articles

Last update:

No citation recorded.

Last update: 2024-12-26 11:20:48

No citation recorded.

Authors who publish with this journal agree to the following terms:

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).