Record Details

ANALISIS FRAUD PENTAGON THEORY DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD

Jurnal Ilmiah Riset Akuntansi

View Archive Info
 
 
Field Value
 
Title ANALISIS FRAUD PENTAGON THEORY DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD
 
Creator Amalia, Anisa Fahrina
Diana, Nur
Junaidi, Junaidi
 
Description The study was conducted with aim to determine the effect of financial target, financial stability, external pressure, ineffective monitoring, nature of industry, change in auditor, audit opinion, change in director, and frequent number of CEO’s pictures against financial statement fraud in companies with largest Market Capitalization listed on the Indonesia Stock Exchange (IDX) for the period of 2016-2018. The type of study is quantitative research. The population used in the study is all companies listed on the Indonesia Stock Exchange and the sample is determined using the purposive sampling method. Based on predetermined criteria, 32 companies was obtained as the samples. The data analysis method used is multiple linear regression analysis. From the research, the results show that financial stability partially has significant effect on financial statement fraud, while financial target, external pressure, ineffective monitoring, nature of industry, change in auditor, audit opinion, change in director, and frequent number of CEO’s pictures do not affect the financial statement fraud. All variables simultaneously influence financial statement fraud with the independent variable being able to explain the dependent variable by 23.7%. Keywords: fraud pentagon theory, financial statement fraud.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2020-02-04
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/6143
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 9, No 03 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/6143/5049
 
Rights Copyright (c) 2020 Jurnal Ilmiah Riset Akuntansi