Deteksi Financial Statement Fraud dengan Analisis Fraud Pentagon Theory
Daftar Isi:
- Financial statement fraud is a form of deliberate misrepresentation of the financial condition of an enterprise accomplished through the intentional misstatement or omission of amounts or disclosures in the financial statements in order to deceive financial statement users. The need to continue to improve performance in order to get good impressions from various parties is one of the impetus that forces the company’s management to manipulate certain parts of the company’s financial statements. This study aims to determine whether financial stability, nature of industry, change in auditor, change in direction and political connection affect financial statement fraud in infrastructure, utility and transportation sector companies listed on the Indonesia Stock Exchange (IDX) during the 2015-2018 period. This study uses secondary data obtained through annual and financial report with a total of 128 samples after selecting samples using purposive sampling method. Then the data were analyzed using logistic regression analysis techniques with SPSS 23 computer software tools and the result obtained showed that nature of industry and political connection had an effect on financial statement fraud.