PENGARUH FRAUD PENTAGON DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN

Terzaghi, Muhammad Titan and Khadafi, Muhammad (2019) PENGARUH FRAUD PENTAGON DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN. Seminar Hasil Penelitian FEB, 1 (1). pp. 20-34. ISSN 978-602-74335-5-7

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Abstract

This research examined the effect of fraud pentagon toward fraudulent financial reporting on earning management. Fraud pentagon theory that purposed by Crowe (2011) said that there are five conditions that become indicators of the fraudulent financial reporting which are pressure, opportunity,rasionalization, capability/competence and arrogance. To examined the occurrence of earning management, this research proposes variables that are the proxy size of fraud pentagon which are financial stability, external pressure, financial target, personal financial need, ineffective monitoring, nature of industry, change in auditors, change of directors board, and Number of CEO’s picture. The object on this research is financial statements of property and real estate companies listed on the Indonesian Stock Exchange during 2015 – 2016. This research has 72 samples data that taken by purposive sampling method based on criteria. The data analysis on this research using multiple linear regression analysis. This research showed that financial stability and ineffective monitoring had positive and significant impact on fraudulent financial reporting. external pressure, financial target, personal financial need, nature of industry, change in auditor, change of directors board, and number of CEO’s picture had no impact on fraudulent financial reporting. Keywords: Fraud, Fraud Pentagon, Fraudulent Financial Reporting, Earning Management

Item Type: Article
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: Mr. Muhammad Titan Terzaghi, S.E., Ak., M.Si.
Date Deposited: 05 Feb 2020 01:16
Last Modified: 05 Feb 2020 01:16
URI: http://eprints.binadarma.ac.id/id/eprint/4156

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