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Titi Purbo Sari
Department of Accounting, University of Semarang
Economics, Econometrics & Finance

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PENTAGON FRAUD ANALYSIS IN DETECTING FRAUDULENT FINANCIAL REPORTING USING F-SCORE MODEL Titi Purbo Sari; Dian Indriana Tri Lestari
Riset Akuntansi Keuangan Vol 5, No 2 (2020): October 2020
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v5i2.3658

Abstract

This study aims to examine the effect of pentagon fraud on fraudulent financial reporting. The sample used in this study was 144 annual reports on 40 banking companies that were reported on the Indonesia Stock Exchange (IDX) for the period 2015 - 2018. The data analysis method of this study used the method of multiple linear regression analysis. The results showed that the Pressure factor with the Financial Stability category and the Opportunity factor with the Effective Monitoring category had a significant effect on fraudulent financial reporting. Meanwhile, the Pressure factor in the Financial Target and External Pressure categories, Opportunity factor in the Nature of Industry category, Rationalization factor in the Change in Auditor category, Competence factor in the Change In Director category,
Co-Authors Dian Indriana Tri Lestari