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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Manajemen Dirgantara Abdimasku : Jurnal Pengabdian Masyarakat INSPIRASI (JURNAL ILMU-ILMU SOSIAL) Adbis : Jurnal Administrasi dan Bisnis Jurnal ABM Mengabdi Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat Jurnalku
Fera Tj
Accounting Departement, STIE Malangkucecwara, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Transportation Other

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FRAUD PENTAGON THEORY: INDICATION TOWARD FRAUDULENT FINANCIAL REPORTING ON NON-BANKING SECTOR Fera Tjahjani; Briantama Maulidza Rizky; Widanarni Pudjiastuti; Nawang Kalbuana
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 3 (2022): IJEBAR, Vol. 6 Issue 3, September 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i3.6026

Abstract

This study aimed to analyze the influence of the five elements in fraud pentagon theory to detect an indication of fraudulent financial reporting. Fraud pentagon consists of pressure which is proxied by financial stability, financial target, and external pressure, opportunity which is proxied by ineffective monitoring and nature of the industry, rationalization which is proxied by change of auditor and total accrual ratio, a competence which proxied by change of director, and arrogance which proxied by CEO’s picture frequency. The indication of fraudulent financial reporting which is proxied by restatement serves as the dependent variable. This study uses purposive sampling to select a representative sample. The sample is 37 financial non-banking companies that were listed on Indonesia Stock Exchange during the period 2017-2019, resulting in 111 firm-observation. The collected data is analyzed using logistic regression. The results of this study show that all variables which consist of financial stability, financial target, external pressure, ineffective monitoring, nature of the industry, change of auditor, total accrual ratio, change of director, and CEO’s picture frequency do not have significant influent to the indication of fraudulent financial reporting.
Co-Authors Ali L Briantama Maulidza Rizky Bunyamin Bunyamin Dwi Nita Aryani Imama Z Imama Zuchroh Imama Zucroh Istutik Kadarusman . Kalbuana, Nawang Lating, Noval Ali Nanda Alivia Pratikasari Nevi Danila Nunung N Nunung Nurastuti Utami Safira Ma’auyah Setyawan Setyawan Siti Munfaqiroh St Munfaqiroh Sugeng H Sugeng H Sugeng Hariadi Triana M Triana Murtiningtyas Triana Triana Widanarni Pudjiastuti Widanarni Pudjiastuti Widanarni Pujiastuti Yullyana Mulyadi