DETEKSI FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN ANALISIS FRAUD PENTAGON : STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG LISTED DI BEI TAHUN 2014-2016
This study aimed to analyze and obtain empirical evidence about the effect of pentagon fraud elements (pressure, opportunity, rationalization, competence, and arrogance) on detected fraudulent financial reporting. This research analyzes the influence of variable pressure proxied by financial stabili...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Muhammadiyah University Press
2018-10-01
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| Series: | Riset Akuntansi dan Keuangan Indonesia |
| Online Access: | http://journals.ums.ac.id/index.php/reaksi/article/view/6645 |
| _version_ | 1818304584347549696 |
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| author | Erma Setiawati Ratih Mar Baningrum |
| author_facet | Erma Setiawati Ratih Mar Baningrum |
| author_sort | Erma Setiawati |
| collection | DOAJ |
| description | This study aimed to analyze and obtain empirical evidence about the effect of pentagon fraud elements (pressure, opportunity, rationalization, competence, and arrogance) on detected fraudulent financial reporting. This research analyzes the influence of variable pressure proxied by financial stability, financial target, external pressure and personal financial needs, variable opportunity proxied by nature of industry, ineffective monitoring, and, quality of external auditor, variable rationalization proxied by change in auditor, variable arrogance proxied by frequent number of CEO’s pictures.
Population of this study manufactured company in Indonesia Stock Exchange during year period 2014-2016 with a total sample 252 manufacture company by using purposive sampling method. Data analysis technique used was logistic regression analysis processed by using program SPSS 23 for Windows.
The results of this study show that only the variable financial target have an effect to detected fraudulent financial reporting. This study hasn’t shown that financial stability, external pressure , personal financial needs, nature of industry, ineffective monitoring, quality of external auditor, change in auditor, change of directors, frequent number of CEO’s pictures have an effect to detected fraudulent financial reporting.
Keywords: Fraud Pentagon, Fraud Diamond, Fraud Triangle, Fraudulent Financial Reporting, Manufactured Sector Fraud. |
| first_indexed | 2024-12-13T06:13:01Z |
| format | Article |
| id | doaj.art-25c949f7f34642b4a7be05b8d9c10300 |
| institution | Directory Open Access Journal |
| issn | 2541-6111 |
| language | English |
| last_indexed | 2024-12-13T06:13:01Z |
| publishDate | 2018-10-01 |
| publisher | Muhammadiyah University Press |
| record_format | Article |
| series | Riset Akuntansi dan Keuangan Indonesia |
| spelling | doaj.art-25c949f7f34642b4a7be05b8d9c103002022-12-21T23:57:02ZengMuhammadiyah University PressRiset Akuntansi dan Keuangan Indonesia2541-61112018-10-01329110610.23917/reaksi.v3i2.66454255DETEKSI FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN ANALISIS FRAUD PENTAGON : STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG LISTED DI BEI TAHUN 2014-2016Erma Setiawati0Ratih Mar Baningrum1Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammdiyah SurakartaProgram Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammdiyah SurakartaThis study aimed to analyze and obtain empirical evidence about the effect of pentagon fraud elements (pressure, opportunity, rationalization, competence, and arrogance) on detected fraudulent financial reporting. This research analyzes the influence of variable pressure proxied by financial stability, financial target, external pressure and personal financial needs, variable opportunity proxied by nature of industry, ineffective monitoring, and, quality of external auditor, variable rationalization proxied by change in auditor, variable arrogance proxied by frequent number of CEO’s pictures. Population of this study manufactured company in Indonesia Stock Exchange during year period 2014-2016 with a total sample 252 manufacture company by using purposive sampling method. Data analysis technique used was logistic regression analysis processed by using program SPSS 23 for Windows. The results of this study show that only the variable financial target have an effect to detected fraudulent financial reporting. This study hasn’t shown that financial stability, external pressure , personal financial needs, nature of industry, ineffective monitoring, quality of external auditor, change in auditor, change of directors, frequent number of CEO’s pictures have an effect to detected fraudulent financial reporting. Keywords: Fraud Pentagon, Fraud Diamond, Fraud Triangle, Fraudulent Financial Reporting, Manufactured Sector Fraud.http://journals.ums.ac.id/index.php/reaksi/article/view/6645 |
| spellingShingle | Erma Setiawati Ratih Mar Baningrum DETEKSI FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN ANALISIS FRAUD PENTAGON : STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG LISTED DI BEI TAHUN 2014-2016 Riset Akuntansi dan Keuangan Indonesia |
| title | DETEKSI FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN ANALISIS FRAUD PENTAGON : STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG LISTED DI BEI TAHUN 2014-2016 |
| title_full | DETEKSI FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN ANALISIS FRAUD PENTAGON : STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG LISTED DI BEI TAHUN 2014-2016 |
| title_fullStr | DETEKSI FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN ANALISIS FRAUD PENTAGON : STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG LISTED DI BEI TAHUN 2014-2016 |
| title_full_unstemmed | DETEKSI FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN ANALISIS FRAUD PENTAGON : STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG LISTED DI BEI TAHUN 2014-2016 |
| title_short | DETEKSI FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN ANALISIS FRAUD PENTAGON : STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG LISTED DI BEI TAHUN 2014-2016 |
| title_sort | deteksi fraudulent financial reporting menggunakan analisis fraud pentagon studi kasus pada perusahaan manufaktur yang listed di bei tahun 2014 2016 |
| url | http://journals.ums.ac.id/index.php/reaksi/article/view/6645 |
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