ANALISIS PENGARUH PERSPEKTIF FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL REPORTING (Studi Kasus pada Perusahaan BUMN yang Terdaftar di BEI Periode 2014- 2018)
DOI:
https://doi.org/10.33061/jasti.v16i4.6229Keywords:
financial stability, external pressure, ineffective monitoring, nature of industry, change in auditors, change in directors, number of ceo’s pictures.Abstract
The theme of this research is frauduluent financial reporting. The purpose
of this study is to identify indication fraudulent financial reporting using the
Pentagon fraud theory. Pentagon fraud theory has five elements of fraud risk
these are pressure, opportunity, rationalization, competence, and arrogance.
Testing of the pentagon fraud risk elements uses proxy variables, namely financial
stability, external pressure, ineffective monitoring, nature of industry, change in
auditor, change in director, and Number of CEO’s Pictures. Meanwhile, for the
fraudulent financial reporting variable using proxy F-Score. The sample used was
16 state-owned companies listed on the Indonesia Stock Exchange in the period
2014-2018 with by means of a method of sampling the sampling method of
purposif. An instrument of analysis that was used in this research was multiple
linier regression analysis. The results of the study obtained the conclusion that
there are two variables which were significant negative in influencing the
financial statement fraud, these are external pressure and nature of industry.
Meanwhile financial stability, ineffective monitoring, change in auditors, change
in directors and number of ceo’s picture has not been affecting in fraudulent
financial reporting.
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