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All Journal Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Benefit: Jurnal Manajemen dan Bisnis Riset Akuntansi dan Keuangan Indonesia J-MAS (Jurnal Manajemen dan Sains) Majalah Ilmiah Bijak International Journal of Economics Development Research (IJEDR) jurnal syntax admiration Jurnal Pendidikan Nusantara Jurnal Pendidikan Nusantara Jurnal Bina Bangsa Ekonomika International Journal of Social Science, Education, Communication and Economics Prosiding University Research Colloquium
Atwal Arifin
Universitas Muhammadiyah Surakarta
Religion Aerospace Engineering Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences

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Journal : Jurnal Pendidikan Nusantara

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Analisis Fraud Pentagon dalam mendeteksi Financial Statement Fraud (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020) Violita Maharani Anggraini; Atwal Arifin
Jurnal Pendidikan Nusantara Vol 2 No 2 (2022)
Publisher : STKIP NU Kabupaten Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52796/jpnu.v2i2.49

Abstract

Financial statement fraud is a fraudulent act of financial statements. The theory of pentagon fraud from Crowe Howarth (2011) has five elements namely pressure, opportunity, rationalization, capability, arrogance. This study was conducted to analyze the influence of pentagon fraud in detecting financial statament fraud in mining companies listed on the BEI for the periode 2017-2020. The sampling technique used purposive sampling method. The results show that external pressure, ineffective monitoring, the nature of the industry had an effect on financial statement fraud. Meanwhile, financial stability, change in auditor, change in director, and frequent number of CEO pic have no effect on financial statement fraud.
Co-Authors Adelia Kusumarini Africo Al-Dua Saputra Agus Endro Suwarno Aji Dwi Ardyansyah Andrian Maulana Ferdiyanto Arrum Safitri Heppy Purbasari Hidayatul Nikmah Karimah Karimah Mahameru Rosy Rochmatullah Muhammad Sholahuddin Mujiyati Mujiyati Noer Nasongko Rahma Tusamma Salsabila Rudy Hartanto Sindy Shelika Yuntina Siti Fauziah Siti Musyarofah Suyatmin Suyatmin Violita Maharani Anggraini Widowati Dian Permatasari Wiwit Octavia Nia Putri Yuli Tri Cahyono