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All Journal JDM Jurnal Manajemen Terapan dan Keuangan Jurnal Ilmiah Manajemen Kesatuan Dinasti International Journal of Digital Business Management Journal of Business Studies and Management Review Jurnal bintang manajemen Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital International Journal of Economics, Business and Innovation Research Pemberdayaan Masyarakat: Jurnal Aksi Sosial
Erwita Dewi
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences Other

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Journal : Journal of Business Studies and Management Review

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The INFLUENCE OF FRAUD PENTAGON IN DETECTING FRAUDULENT FINANCIAL STATEMENTS Ananda, Ocha; Rahayu, Sri; Yustien, Reni; Dewi, Erwita
Journal of Business Studies and Management Review Vol. 7 No. 2 (2024): JBSMR, Vol 7 No.2 June 2024
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jbsmr.v7i2.31907

Abstract

This study aims to examine the elements of the Fraud Pentagon proxied by five variables consisting of Pressure (External Pressure), Opportunity (Ineffective Monitoring), Rationalization (Change in Auditor), Ability (Change in Directors), and Arrogance (Frequent Number of CEO's Pictures) which are hypothesized to affect Financial Statement Fraud. The population in this study are Transportation & Logistics sector companies listed on the Indonesia Stock Exchange for the period 2020-2022. The sample in this study was selected using a purposive sampling technique and obtained a sample of 75 observation data. The analysis method in this study uses multiple linear regression which is processed using SPSS 25 software. The results showed that External Pressure affected Financial Statement Fraud. While Ineffective Monitoring, Change in Auditor, Change in Directors, and Frequent Number of CEO Pictures do not affect Financial Statement Fraud.
Co-Authors Ade Octavia Ananda, Ocha Besse Wediawati Fitri Chairunnisa Maryati Ningsih Muhammad Haris Saputra Muhammad Zefanka Fisyawal Raja Sarah Fatricia Reni Yustien Rike Setiawati Ronaldo Simarmata Rts. Ratnawati SRI RAHAYU Tona Aurora Lubis Yanti, Ovie Yayuk Sriayudha Zulfina Adriani