Article Per Year (5 Year)
p-Index From 2021 - 2026
1.756
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Economics, Business, & Accountancy Ventura Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen The International Journal of Accounting and Business Society Infestasi MIX : Jurnal Ilmiah Manajemen Jurnal Ilmiah Akuntansi Peradaban Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of the Community Development in Asia Eduvest - Journal of Universal Studies Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Sutrisno T
Unknown Affiliation
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Neuroscience Social Sciences

Published : 31 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 31 Documents
Search

 1   2   3   4 
Crowe's Fraud Pentagon Theory Review Of Fraudulent Financial Statements With Audit Committee Moderation Wulan Retnowati; T, Sutrisno; Saraswati, Erwin; Andayani, Wuryan
The International Journal of Accounting and Business Society Vol. 32 No. 1 (2024): The International Journal of Accounting and Business Society (April 2024 - Aug
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.1.758

Abstract

Purpose—This study aims to analyze the Pentagon fraud theory for detecting fraud in financial statements, with the audit committee as a moderating variable. Design/methodology/approach — This study's population is manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The research sample is 198, comprising 66 company annual reports for three years. The analysis technique used in this study is multiple linear regression and uses the MRA (Moderating Regression Analysis) method through IBM SPSS version 26 software. Findings—The results showed that the variables of pressure and arrogance influenced fraud in financial statements, while the variables of opportunity, rationalization, and competence did not. The pressure and opportunity variables affect fraud in financial statements after being moderated by the audit committee variable, while the rationalization, competency, and arrogance variables have no effect. Practical implications — Practical benefits for stakeholders as a source of information regarding factors that can be detected as a cause of fraud in financial statements. That is expected to avoid or minimize fraud and fraudulent financial statements, which can later develop and harm many parties, especially business people. Originality/value — The difference between this study and previous research lies in using variables, research objects, research periods, and measurements that previous researchers have not carried out. Paper type — Research paper
Co-Authors - Mufarrohah Abdul Ghofar Alfia, Ratika Hanna Andriono, Rian Arianwuri, Fidya Gumilang Arnanto, Zia Aulia Fuad Rahman Ayu Melissa Putri Bambang Purnomosidhi Dimas Emha Amir Fikri Anas Erwin Saraswati Febrian Rizal Irawan Fery Handoko Handoko Fidya Gumilang Arianwuri Handoko, Fery Handoko Irawan, Febrian Rizal IRENE NATHASIA DEVI IRENE NATHASIA DEVI, IRENE NATHASIA Lilik Purwanti Maulana Fajri Al Arafi Nadin, Muhammad Audi De Nadin, Muhammad Audi De Nurawalya, Dian Nanda Septi Nurkholis Nurkholis Poniman . Prasetyo, Ajeng Ayu Indy Prihatiningtia, Yeney Widya Rahmah, Ridhan Rinaldi Rinaldi Risa Wulandari Rizkiah, Galuh Mutiara Rusydi, Mohammad Khoiru Wahyudi, Dimas Eko Wulan Retnowati Wuryan Andayani Yeney Widya Prihatiningtias Yeney Widya Prihatiningtyas Yuni Ratna Savitri Zaki Baridwan Zia Arnanto