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Pentagon Fraud Analysis in Detecting Fraud Financial Statements (Empirical Study on Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2017-2020 Period)

Jurnal Pendidikan Nusantara

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Title Pentagon Fraud Analysis in Detecting Fraud Financial Statements (Empirical Study on Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2017-2020 Period)
Analisis Fraud Pentagon dalam mendeteksi Financial Statement Fraud (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020)
 
Creator Anggraini, Violita Maharani
Arifin, Atwal
 
Subject Fraud Pentagon
Opportunity
Rationalization
Capability
Financial Statement Fraud
Fraud Pentagon
Pressure
Opportunity
Rationalization
Capability
Arrogance
Kecurangan Laporan Keuangan
 
Description Financial statement fraud is a fraudulent act of financial statements. The theory of pentagon fraud from Crowe Howarth (2011) has five elements namely pressure, opportunity, rationalization, capability, arrogance. This study was conducted to analyze the influence of pentagon fraud in detecting financial statament fraud in mining companies listed on the BEI for the periode 2017-2020. The sampling technique used purposive sampling method. The results show that external pressure, ineffective monitoring, the nature of the industry had an effect on financial statement fraud. Meanwhile, financial stability, change in auditor, change in director, and frequent number of CEO pic have no effect on financial statement fraud.
Financial statement fraud merupakan tindakan kecurangan terhadap laporan keuangan. Teori fraud pentagon oleh Crowe Horwath (2011) memiliki lima unsur elemen yaitu pressure, opportunity, rationalization, capability, arrogance. Penelitian ini bertujuan untuk menganalisis financial statement fraud pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di BEI periode 2017-2020. Teknik pengambilan sampel menggunakan metode purposive sampling. Hasil penelitian menunjukan bahwa external pressure, ineffective monitoring, nature of industry berpengaruh terhadap financial statement fraud. Sedangkan financial stabilty, change in auditor, change in director, dan frequent number of CEO pic tidak berpengaruh terhadap financial statement fraud.
 
Publisher STKIP NU Kabupaten Tegal
 
Date 2022-02-26
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
 
Format application/pdf
 
Identifier http://e-journal.stkipnutegal.ac.id/index.php/jpnu/article/view/49
10.52796/jpnu.v2i2.49
 
Source Jurnal Pendidikan Nusantara; Vol. 2 No. 2 (2022); 44-56
Jurnal Pendidikan Nusantara; Vol 2 No 2 (2022); 44-56
2745-8342
 
Language ind
 
Relation http://e-journal.stkipnutegal.ac.id/index.php/jpnu/article/view/49/27
 
Rights Copyright (c) 2022 Jurnal Pendidikan Nusantara
https://creativecommons.org/licenses/by-nc-sa/4.0