Verawaty, Verawaty (2022) FRAUND PENTAGON DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN KEUANGAN DAN PERBANKAN DI INDONESIA. FRAUND PENTAGON DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN KEUANGAN DAN PERBANKAN DI INDONESIA.
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Kompilasi Berkas Proceedings Seminar Nasional GCA 2017.pdf Download (2MB) | Preview |
Abstract
This study aims to obtain empirical evidence regarding the accuracy of variable proxies of pentagon fraud in detecting fraudulent financial statements. The variables of pentagon fraud are financial stability proxied by ACHANGE, financial targets proxied with ROA, external pressure proxied by Leverage, institutional ownership proxied by OSHIP, ineffective monitoring proxied by BDOUT, external auditor quality proxied by KAP, organizational Structure proxied by SO, audit opinion, rationalization proxyed by TATA, directors change and frequent number of CEO's pictures proxied with the CEO. Detection of fraudulent financial statements in this study using F-score model. The results of this stud y indicate that financial stability, financial targets, external pressure, institutional ownership, ineffective monitoring, external auditor quality, organizational structure, audit opinion, rationalization, directors change have no effect in detecting fraudulent financial statements. While the frequent number of CEO's pictures has an influence in detecting financial report fraud
| Item Type: | Article |
|---|---|
| Subjects: | U Military Science > U Military Science (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Mr Edi Surya Negara |
| Date Deposited: | 21 Jun 2022 05:08 |
| Last Modified: | 21 Jun 2022 05:08 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/13745 |
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