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Krisna Dewi, Krisna
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Journal : Accounting Analysis Journal

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Analysis of the Effect of Fraud Pentagon Factors on Fraudulent Financial Statement with Audit Committee as Moderating Variable Dewi, Krisna; Anisykurlillah, Indah
Accounting Analysis Journal Vol 10 No 1 (2021): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i1.44520

Abstract

This study aims to analyze the effect of fraud pentagon on fraudulent financial statements with audit committee as moderating variable. The population of this study was the property, real estate, and construction companies listed on the Indonesia Stock Exchange during 2016-2018. The sampling technique used purposive sampling and obtained 52 companies with 156 units of analysis. The data were analyzed using logistic regression analysis by IBM SPSS Ver.26. The results showed that company growth had a positive effect on fraudulent financial statements. Meanwhile, the effectiveness of supervision, quality of external auditors, the experience of directors, and CEO duality did not affect fraudulent financial statements. Audit committee significantly moderated the effect of company growth, the effectiveness of supervision, and the experience of directors on fraudulent financial statements. However, audit committee did not moderate the effect of quality of external auditors and CEO duality on fraudulent financial statements. This study concludes that the fraudulent financial statements will be higher when the company growth is higher. Audit committee weakens the effect of company growth, the effectiveness of supervision, and the experience of directors on fraudulent financial statements. Keywords: Fraudulent Financial Statement; Fraud Pentagon; Audit Committee
Analysis of the Effect of Fraud Pentagon Factors on Fraudulent Financial Statement with Audit Committee as Moderating Variable Dewi, Krisna; Anisykurlillah, Indah
Accounting Analysis Journal Vol 10 No 1 (2021): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i1.44520

Abstract

This study aims to analyze the effect of fraud pentagon on fraudulent financial statements with audit committee as moderating variable. The population of this study was the property, real estate, and construction companies listed on the Indonesia Stock Exchange during 2016-2018. The sampling technique used purposive sampling and obtained 52 companies with 156 units of analysis. The data were analyzed using logistic regression analysis by IBM SPSS Ver.26. The results showed that company growth had a positive effect on fraudulent financial statements. Meanwhile, the effectiveness of supervision, quality of external auditors, the experience of directors, and CEO duality did not affect fraudulent financial statements. Audit committee significantly moderated the effect of company growth, the effectiveness of supervision, and the experience of directors on fraudulent financial statements. However, audit committee did not moderate the effect of quality of external auditors and CEO duality on fraudulent financial statements. This study concludes that the fraudulent financial statements will be higher when the company growth is higher. Audit committee weakens the effect of company growth, the effectiveness of supervision, and the experience of directors on fraudulent financial statements. Keywords: Fraudulent Financial Statement; Fraud Pentagon; Audit Committee
Co-Authors Abdullah, Assajdah Albukhori, Muhammad Zaki Boli, Elisabet Bre Claudius Hendraman B. Tobi D. Pratiwi, Rani Elsye Gunawan Febrian Solikhin G. Kendenan, Bryan Hartawan, Muhammad Gustian Hartyaditia, Yanthi Hermansyah Amir, Hermansyah Hutagalung, Wyra Steven Ilmany, Muhammad Yazid Indah Anisykurlillah Iriana Zebua, Lisye Ishak Semuel Beno J. S. Sipahelut, Vrysel Lingga, Irene Lingga, Irene S. Manalu, Janviter Maulana, Mantiko Parbo Mokoginta, Zulfitrah Mustika Endah Pratiwi N. Kurnia, Indah Nur Fadilah Bakri Parandan, Ronald R. Reniurwarin, Sulis Raya, Jewelry Natalia Rusnaeni Rusnaeni Ruth Yabansabra, Yuliana S. Lingga, Irene Simanjuntak, Tio Lina Surbakti, Kevin Syarqiyah, Syahrajad Al T. R. Setyoningrum, Retno Tahamata, Yefani Tety Wahyuningsih Manurung Ulva, Dea A.