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All Journal Proceeding Seminar LPPM UMP Tahun 2014 Fokus Ekonomi JAB (Jurnal Akuntansi & Bisnis) Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Pengabdian Dharma Laksana JAB (Jurnal Akuntansi dan Bisnis) Buletin Abdi Masyarakat (BAM) Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Tematik International Journal of Management, Business and Social Sciences
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Journal : Jurnal Ilmu Manajemen dan Akuntansi Terapan

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PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN: Studi Kasus Pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia pada Tahun 2016-2019 Natalia, Theressa Meita; Luhgiatno, Luhgiatno; Mohklas, Mohklas
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 12 No. 2 (2021): Edisi Khusus Dies Natalis Merdeka , Jurnal Ilmu Manajemen dan Akuntansi Terapa
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (443.35 KB) | DOI: 10.36694/jimat.v12i2.337

Abstract

This study aims to determine the effect of pentagon fraud on fraudulent financial reporting. Pentagon fraud is proxied by five variables, namely the pressure factor which is proxied by external pressure, the opportunity factor is proxied by the ineffective monitoring, the rationalization factor is proxied by the audit opinion, the competence factor is proxied by the change of directors and the arrogance factor is proxied by the dualism of positions which are hypothesized to affect the fraudulent financial reporting. Population in this study were property and real estate companies listed on the Indonesia Stock Exchange for the period 2016-2019. There are 36 company data with the number of observations for 4 years (2016-2019) as many as 144 research samples obtained by purposive sampling method. Methods of data analysis using the SPSS 26 program. Results of this study indicate that external pressures have a negative and significant effect on fraudulent financial reporting. Meanwhile, ineffective monitoring, audit opinion, change of directors and dualism of positions did not have a significant effect on fraudulent financial reporting.
Co-Authors Adhi, Daniel Kartika Agung Pambudi Endang Kurniawati, Endang Eriyanti Eriyanti Fitriani Fitriani Fuad, Syifaul Gita, Adellia Indriyani Indriyani Kurniawati, Endang Kurniawati Latifah, Lina Khoiirul Maduretno Widowati Natalia, Theressa Meita Ni'mah, Alfiyatun Nurcahyati, Sinta Dea Nurdiyanto, Ahmad Dwi Nurdiyanto Nurul Latifah Pancawardani, Nurul Latifah Panca Wahyuningsih Prabowo, Janitra Prabowo Rahayu, Tintin Rahayu, Tintin Rhemananda, Hosea Riska Riska RITA ANDINI Romadon, Ahmad Sahri Rosalia, Santi Setiyarini, Indri Susanti Wahyuningsih, Susanti Susanto, Defri Tasriastuti, Nurrohmi Ambar Widaryanti Widaryanti, Widaryanti Yusroni, Nanang Yusroni