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All Journal JTEV (Jurnal Teknik Elektro dan Vokasional EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal RAK (Riset Akuntansi Keuangan) AFRE Accounting Financial Review Jurnal Restikom : Riset Teknik Informatika dan Komputer Jurnal Aktiva : Riset Akutansi dan Keuangan Journal of Economics and Business UBS Jurnal Pengabdian Kepada Masyarakat Abdi Nusa Jurnal Pengabdian Kepada Masyarakat Abdi Putra Ekonomia Sanskara Akuntansi dan Keuangan Jurnal Pengabdian West Science Jurnal Akuntansi dan Keuangan West Science Sciences du Nord Community Service
Nur Hidayah K. Fadhilah
Universitas Nusa Putra
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Public Health Social Sciences Other

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Journal : AFRE Accounting Financial Review

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Fraud Pentagon dalam Mendeteksi Fraudulent Financial Reporting pada Perusahaan BUMN Nur Hidayah K Fadhilah; Siti Rukoyah; Heliani Heliani
AFRE (Accounting and Financial Review) Vol 5, No 3 (2022): November 2022
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v5i3.7966

Abstract

The purpose of this study is to examine the fraud factors of the pentagon fraud theory in detecting fraudulent financial reporting in state-owned companies for the 2016-2019 period. The independent variables of this research are financial target, financial stability, external pressure, ineffective monitoring, external auditor quality, change in auditor, change in directors frequent number of CEO's pictures, meanwhile the dependent variable of this research is fraudulent financial reporting. The number of samples in the study was 164, which came from 41 companies. Purposive sampling is a sampling technique. Data analysis using logistic regression. The results of the study prove that change in auditor has an influence on fraudulent financial reporting. On the other hand, financial target, financial stability, external pressure, ineffective monitoring, external auditor quality, change in directors dan frequent number of CEO's pictures have no effect on fraudulent financial reporting.DOI: https://doi.org/10.26905/afr.v5i3.7966
Co-Authors adang badru jaman,anggun fergina, adang badru jaman,anggun fergina Alpiansyah Alpiansyah Alyanissa Putri Iskandar Andy Juniarso Anifa Liana Ariska Dian Novanrianti Arwani Noer Kasih Ayunda Fitra Utami Budi Purwanto Dafa Afdal D Deni Ramdan Septian Dini Oktarina DH Elin Paulina Erlin Oktaviani falentino sembiring Fatur Rahman Gandi Firda Febriyani Garnis Fadillah Rachma Halim, Rossherleen Clarissa Heliani Ilman Himawan Kusumah Indah Tiara Boru Nababan IVANA LUCIA KHARISMA Iwan Setaiawan Jelita Fortiana Junaedi Siswanto Khairul Mujahidi Lyra Reine Khalifa M Rifki Nurul R A M Zulvan Dwiatmoko M. Andri Juniansyah Mayang Selpiyana Meutia Riany Mia Saftiri Rahayu Miniati Alur Moh Azral Fathurrazaq Muhamad Hilman Fauzan M Muhamad Rifal Fadilah Muhammad Adli Muhammad Zulvan Dwi Hatmoko Muhammad Zulvan Dwi Hatmoko Mutiara Permata Sari Nieka Julyana Nisa Nurushalihah Nugraha Nurul Rusdiansyah Parassela Pangestu Primadiva Permana, Imam Setia Popi Sopiah Rafly Fahrezi Rayhanna Adisthi Putri Rifki Maulana Yusup Rini Syahril Fauziah Rini Syahril Fauziah Rudi Alamsyah Ruri Mutiara Ayuni Saepul Iqbal Salma Addiyanati Tsaqila Salma Nur Nabila Salwa Aulia Novitasari Santi Rahmawati Satyawati Yuliani Seskia Pietyana Dewi Senewe Shintia Kharisma Mutiara Silmy Ni’matul Kamila Silvi Apriliyanti Sintia Elmawati Pasaribu Siti Halimah Siti Nuraisah Siti Rukoyah Siti Sarah Sobariah Lestari Sri Danti Maulida Sari Tessya Sevia Agustin Triyadi Wabang Ucu Tuti Alawiyah Umar Aditiawarman Verdi Eza Irawan Wahyu Kristian Marpaung Wahyu Mulyadi William, Jordan Chan Windi Putriani Yulia Nurfitriani H