Analisis Fraud Pentagon Dalam Mendeteksi Fraudulent Financial Reporting

Rahmatullah, Robih Salam (2019) Analisis Fraud Pentagon Dalam Mendeteksi Fraudulent Financial Reporting. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

This study aimed to examine the element of fraud in fraud pentagon theory against indications of fraudulent financial reporting. Fraud pentagon model is a further development of classical fraud triangle theory and fraud diamond theory. It include pressure that proxied by financial stability, opportunity that proxied by ineffective monitoring, rationalization that proxied by change in auditor, capability that proxied by change of directors, and arrogance that proxied by frequent number of CEO’s picture. The indication of fraudulent financial reporting that proxied by financial statement restatements serve as dependent variable. Sample were selected using purposive sampling method from 210 mining companies listed in Indonesia Stock Exchange during year period 2013 – 2017, resulted in 160 firm-observation. Data analysis was conducted using the logistic regression method. The results of this study show that opportunity that proxied by ineffective monitoring and capability that proxied by change of directors are significant in detecting the occurrence of fraudulent financial reporting. Key Word : Fraud, Fraud Pentagon, Fraudulent financial reporting, Mining Sector

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 12 Sep 2019 01:52
Last Modified: 12 Sep 2019 01:52
URI: http://eprints.perbanas.ac.id/id/eprint/4549

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