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All Journal Jambura Science of Management
Suhendro Suhendro
Faculty of Economics, Universitas Islam Batik Surakarta
Economics, Econometrics & Finance

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Fraud Pentagon in The Act of Cheating Financial Statements With The M-Score Method Adi Susilo; Endang Masitoh; Suhendro Suhendro
Jambura Science of Management Vol 3, No 1 (2021): Jambura Science of Management - January 2021
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.405 KB) | DOI: 10.37479/jsm.v3i1.7142

Abstract

Fraudulent financial statements include a number of ways of doing, to benefit from others by mis-presenting material in financial statements. The purpose of this research is to test and lysis influence pressure, opportunity, rationalization, competence, and arrogance on the financial statements of transportation, toll roads, airports and ports listed on the Indonesia Stock Exchange (IDX) period 2015-2018, with a sample count of 52 where data collection is carried out by purposive sampling method. This type of quantitative research with case studies, data analysis method uses logistics regression analysis with spss program version 17. The results showed arrogance had an effect on financial report fraud while variable pressure, opportunity, rationalization, and competence had no effect on financial report fraud. Further research can increase the number of research samples so that the results of the research can represent all service companies.
Co-Authors Adi Susilo Endang Masitoh