deteksi fraudulent financial reporting dengan teori fraud pentagon pada sektor keuangan di indonesia
Daftar Isi:
- this study aimed to examine the elements of fraud in fraud pentagon theory against indications of fraudulent financial reporting on financial sector in indonesia at 2012- 2016. fraud pentagon model is a further development of classical fraud triangle theory and fraud diamond theory. it include financial stability, ineffective monitoring, change in auditors, change of directors, and the frequent number of ceo’s name. the indication of fraudulent financial reporting that proxied by financial restatements serve as dependent variable. sample were selected using purposive sampling method from 263 listed companies in indonesia stock exchange in the financial sector during year period 2012-2016, resulted in 215 firm-observation. data analysis was conducted using the logistic regression method. the results of this study show that financial stability and the frequent number of ceo’s name are significant in detecting the occurrence of fraudulent financial reporting. these significant variables represents two important elements in a pentagon fraud crowe’s theory, namely pressure and arrogance.