FRAUD PENTAGON DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN KEUANGAN DAN PERBANKAN DI INDONESIA

Verawaty, Verawaty FRAUD PENTAGON DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN KEUANGAN DAN PERBANKAN DI INDONESIA. In: Seminar Nasional “Global Competitive Advantage”, 22 Juli 2017, Universitas Bina Darma (UBD).

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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. Keyword : Fraud Pentagon, Fraudulent Financial Statement

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User: Mrs Verawaty Mahyudin
Date Deposited: 31 Oct 2017 04:47
Last Modified: 31 Oct 2017 04:47
URI: http://eprints.binadarma.ac.id/id/eprint/3574

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