Analisis Pengaruh Fraud Pentagon Terhadap Financial Statement Fraud Menggunak…

This research aims to obtain empirical evidence about fraud pentagon to financial statement fraud using beneish model. The element from fraud pentagon that used as independent variable is pressure that proxy with external pressure (LEV), opportunity that proxy with ineffective monitoring (BDOUT), rationalization that proxy with change in auditor (CPA), competence that proxy with change in d…