UNIVERSITAS BINA DARMA, UNIVERSITAS BINA DARMA (2022) PENGARUH FRAUD PENTAGON DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN. PENGARUH FRAUD PENTAGON DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN.
Full text not available from this repository.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
| 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: | 24 Jun 2022 15:24 |
| Last Modified: | 24 Jun 2022 15:24 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/15595 |
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