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Novi Anjar Purwaningtyas
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS FRAUD PENTAGON DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN Novi Anjar Purwaningtyas; Sri Ayem
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 29 No 1 (2021): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (566.585 KB) | DOI: 10.32477/jkb.v29i1.239

Abstract

This study aims to see the effect of Pentagon fraud on reporting fraudulent financialstatements.The variables of this research are Pentagon Fraud which consists offinancial stability, external pressure, financial targets, nature of the industry,ineffective monitoring, auditor turnover cycle, audit opinion, total accruals, changesin directors, number of CEO photos installed, number of CEO photos installed. ,dualism of positions, good corporate governance and fraudulent financialstatements. The sampling technique was purposive sampling. Secondary datasources. The data collection method uses the documentary method. The analysistechnique used is logistic regression analysis with a significance level of 5%. Theresults showed that financial targets, external certainty, political relations, have apositive and significant effect on fraudulent financial statements. Good CorporateGovernance has a negative and significant effect on fraudulent financial statements.Financial stability, external guarantees, ineffective monitoring, CEO image, dualismof positions, audit opinion have no significant positive effect on fraudulent financialstatements. The nature of the industry, the change of auditors, the change ofdirectors and TATA have a negative and insignificant effect on fraudulent financialreports. Pentagon fraud affected the fraudulent financial statements by 89.4%.10.6% The remaining 10.6% other supporting factors are not included in thisresearch model.
ANALISIS FRAUD PENTAGON DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN: Studi Kasus pada Perusahaan Perbankan yang Terdaftar di BEI Periode Tahun 2014-2018 Novi Anjar Purwaningtyas; Sri Ayem
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 29 No 1 (2021): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1057.734 KB) | DOI: 10.32477/jkb.v29i1.239

Abstract

This study aims to see the effect of Pentagon fraud on reporting fraudulent financial statements.The variables of this research are Pentagon Fraud which consists of financial stability, external pressure, financial targets, nature of the industry, ineffective monitoring, auditor turnover cycle, audit opinion, total accruals, changes in directors, number of CEO photos installed, number of CEO photos installed. , dualism of positions, good corporate governance and fraudulent financial statements. The sampling technique was purposive sampling. Secondary data sources. The data collection method uses the documentary method. The analysis technique used is logistic regression analysis with a significance level of 5 percent. The results showed that financial targets, external certainty, political relations, have a positive and significant effect on fraudulent financial statements. Good Corporate Governance has a negative and significant effect on fraudulent financial statements. Financial stability, external guarantees, ineffective monitoring, CEO image, dualism of positions, audit opinion have no significant positive effect on fraudulent financial statements. The nature of the industry, the change of auditors, the change of directors and TATA have a negative and insignificant effect on fraudulent financial reports. Pentagon fraud affected the fraudulent financial statements by 89.4 percent. 10.6 percent The remaining 10.6 percent other supporting factors are not included in this research model.
Co-Authors Sri Ayem