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All Journal Jurnal Akuntansi Bisnis
Bisri Rahayuningsih
Universitas Negeri Semarang
Economics, Econometrics & Finance

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Determinan Fraudulent Financial Statement Dalam Perspektif Fraud Pentagon Theory Bisri Rahayuningsih; Sukirman Sukirman
Jurnal Akuntansi Bisnis Vol 19, No 2: September 2021
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v19i2.3586

Abstract

This study aims to test empirically the determinants of fraudulent financial statement in the perspective of Crowe's fraud pentagon theory in companies that implemented ASEAN Corporate Governance Scorecard in Indonesia. The population of this study are the top rank of 50 companies that implement the ASEAN Corporate Governance Scorecard in 2017-2019. Samples were selected using purposive sampling method. Based on criteria imposed on samples, as much as 63 firm-observations were collected. Test of hypotheses were conducted by using logistic regression analysis. The results show that institutional ownership and financial stability have negative effects on fraudulent financial statement. CEO duality has a positive effect on fraudulent financial statement. However, financial target, external pressure, effective audit committee, quality of external auditor, change in auditor, and change in director have no effects on fraudulent financial statement. Overall, the evident suggests that investors should pay more attention to the quality of financial statements to enhance decision making process.
Co-Authors Sukirman -