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All Journal JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI
Brilianti Husnul Khotimah
Universitas Sebelas Maret Surakarta
Economics, Econometrics & Finance

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Pengaruh Faktor-faktor dalam Teori Fraud Pentagon terhadap Kecurangan Laporan Keuangan pada Perusahaan BUMN Periode 2014 – 2018 Brilianti Husnul Khotimah; Andi Asrihapsari; Bandi Bandi
JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Vol 8 No 2 (2020): Jurnal Akuntansi dan Manajemen Mutiara Madani
Publisher : SEKOLAH TINGGI ILMU EKONOMI NGANJUK

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Abstract

This research is to find evidence about pentagon fraud theory, which are proxied by financial target; financial stability; level of supervision’s effectiveness; rationalization; board of commissioners’ age; and frequency of CEO photos, of fraudulent financial statements which is proxied by Dechow F-Score model. Samples tested were 63 samples from government companies during the period 2014 - 2018. The results are financial statement fraud is positively influenced by financial stability and rationalization, and negatively influenced by level of supervision’s effectiveness. While the other three variables have no effect.
Co-Authors Andi Asrihapsari, Andi Bandi Bandi