Image of Analisis Fraud Pentagon Dalam Mendeteksi Fraudulent Financial Reporting Dengan Menggunakan Fraud Score Model (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bei Pada Tahun 2015-2018)
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Analisis Fraud Pentagon Dalam Mendeteksi Fraudulent Financial Reporting Dengan Menggunakan Fraud Score Model (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bei Pada Tahun 2015-2018)

This study aimed to examine the elements of fraud pentagon theory against
indications of fraudulent financial reporting. The fraud pentagon is proxied by eight
variables consist of three variables of pressure elements (financial target, financial
stability, external pressure), the one variables of opportunity elements (ineffective
monitoring), one variable of the element rationalization (change in auditor), one
variable of the element capability (change in directors), and the two variables of
arrogance elements (frequent number of CEO’s pictures and dualism position ) . FScore
is used to determine fraudulent financial reporting.
The sample were selected using purposive sampling method from 29 banking
companies listed in the Indonesia stock exchange (BEI) period 2015 until 2018. The
hypothesis were tested using multiple linear regression method with SPSS software to
examine the influence of financial target, financial stability, external pressure,
ineffective monitoring, change in auditor, change in directors, frequent number of
CEO’s pictures, and dualism position, toward fraudulent financial reporting.
The results of this research show that financial target and frequent number of
CEO’s pictures significantly has a positive effect towards fraudulent financial
reporting. While financial stability, external pressure, ineffective monitoring, change
in auditor, change in directors, and dualism position does not significantly affect the
fraudulent financial reporting.
Keyword:Fraudulent Financial Statement, Fraud Pentagon, Financial Target,
Financial Stability, External Pressure, Ineffective Monitoring, Rationalization,
Capability, and Arrogance.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 120 (0209)
02 03. 120 (0209)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 120 (0209)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis – Akuntansi.,
Deskripsi Fisik
ix, 79 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 120 (0209)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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