Mendekteksi Faktor Terjadinya Kecurangan Laporan Keuangan dengan Menggunakan Teori Fraud Pentagon
| Main Authors: | Rizaldi, M. Iqbal, Shonhadji, Nanang |
|---|---|
| Format: | Lainnya PeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
Universitas Hayam Wuruk Perbanas Surabaya
, 2022
|
| Subjects: | |
| Online Access: |
http://eprints.perbanas.ac.id/9542/1/Artikel%20Riset%20Kolaborasi%20dengan%20Mahasiswa%2016%20Maret%202022.pdf http://eprints.perbanas.ac.id/9542/2/2812.%20ST%20Nanang%20S%20-%20penelitian%20mandiri%20fraud%20pentagon.pdf http://eprints.perbanas.ac.id/9542/ |
Daftar Isi:
- This study aims to examine the effect of pentagon fraud theory by using five variables, that are financial stability, Ineffective monitoring, change of auditor, change of director, and political connection on fraudulent financial reporting proxied by Beneish M-Score. The sample used in this study was 72 annual reports on 18 state-owned enterprise that were reported on the Indonesia Stock Exchange (IDX) for the period 2017-2020. The data analysis method of this study used logistic regression analysis. The results of this study indicate that financial stabilty has positive effect on fraudlent financial reporting. while Ineffective monitoring, change of auditor, change of director, and political connection have no effect on fraudulent financial reporting. Keywords: Beneish m-score, fraudulent financial reporting, and fraud pentagon theory