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Ali Murtado
Postgraduate Program, Perbanas Intitute, Indonesia
Economics, Econometrics & Finance Social Sciences

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Detecting fraud of financial statement through pentagon's fraud theory Ali Murtado; Achmad Andru; Agustina Darmayanti; Krisno Adriadi
Jurnal Inovasi Ekonomi Vol. 7 No. 01 (2022): April
Publisher : Center for Economics, Business and Entrepreneurship Development Faculty of Economics and Business, Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jiko.v7i01.18721

Abstract

This study aims to detect fraudulent financial statements using the Pentagon's fraud theory. The fraud pentagon theory is projected with financial targets, financial stabilities, external pressure, institutional ownership, ineffective monitoring, quality external auditors, change in auditor, capability, and CEO arrogancy. This study uses a quantitative research design and secondary data from 44 state-owned enterprises. The multiple regression analysis shows that external pressure and institutional ownership affect fraudulent financial statements. While financial targets, financial stabilities, ineffective monitoring, quality external auditors, change in auditor, capability, and arrogancy do not affect fraudulent financial statements.
Co-Authors Achmad Andru Agustina Darmayanti Krisno Adriadi