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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN
Afifah Sentani Rahma Nia Luhri
Fakultas Ekonomi dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta, Depok
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

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Pengaruh Fraud Pentagon terhadap Kecurangan Laporan Keuangan dengan Komite Audit sebagai Variabel Moderasi Afifah Sentani Rahma Nia Luhri; Ayunita Ajengtiyas S Mashuri; Husnah Nur Laela Ermaya
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 1 (2021): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i1.481

Abstract

Purpose: This study aims to determine the effect of the five components from fraud pentagon, namely pressure, opportunity, rationalization, competence, and arrogance moderated by the audit committee on fraudulent financial statements. Research Methodology: This research is a type of quantitative research using secondary data in the form of annual reports and company financial reports. The regression model used in this study is logistic regression which is processed using the STATA version 16. Results: The results of this study are pressure has a significant positive effect on fraudulent financial statements. Meanwhile, opportunities, rationalization, competence, and arrogance do not have an effect on fraudulent financial statements, besides that the audit committee also cannot moderate the effect of the pressure, opportunities, rationalization, competence, and arrogance on fraudulent financial statements. Limitations: The lack of supporting literature obtained by the authors regarding the audit committee that oversees management in the company is used as a moderating variable on the topic of financial statement fraud. Contribution: This study's results can be used as a reference for further researchers and take into consideration for company management, investors, and creditors in making decisions.
Co-Authors Ayunita Ajengtiyas S Mashuri Husnah Nur Laela Ermaya