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All Journal JAD: Jurnal Riset Akuntansi & Keuangan Dewantara
Wahyuningtyas Laily
STIE PGRI Dewantara Jombang
Economics, Econometrics & Finance

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PENGARUH ELEMEN FRAUD PENTAGON TERHADAP DETEKSI KECURANGAN LAPORAN KEUANGAN : STUDI EMPIRIS PADA PERUSAHAAN STARTUP DI BURSA EFEK INDONESIA Suaidah Yuniep Mujati; Wahyuningtyas Laily
JAD: Jurnal Riset Akuntansi dan Keuangan Dewantara Vol 6 No 2 (2023): Juli (2023) - Desember (2023)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v6i2.1189

Abstract

This research aims to examine the influence of the fraud pentagon on fraudulent financial reports in startup companies listed on the Indonesia Stock Exchange. This research uses quantitative methods. The data collection used was purposive sampling from 8 startup companies listed on the IDX for the 2019-2023 period with a 5 year financial reporting period. Hypothesis testing was carried out using multiple linear regression using SPSS 29. The results of this study show that financial stability, ineffective supervision, change of auditor, change of director and CEO image have no effect on financial statement fraud
Co-Authors Yuniep Mujati Suaidah