Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI DAN AUDITING
Rahmani, Suci
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH FRAUD PENTAGON DALAM PENDETEKSIAN FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2015-2017 Rahmani, Suci; Amin, Muhammad Nuryatno
JURNAL AKUNTANSI DAN AUDITING Volume 18, Nomor 1, Tahun 2021
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.18.1.23-39

Abstract

AbstractThenmain objectivemof this studynis to analyzenthe factorsnof fraudulent financialnreporting withnpentagon fraudnanalysis. Thisnresearch usesnfive independentmvariables whichmis pressuremwith financialmtarget proxy, opportunityiwith proxynof ineffectiveimonitoring, rationalizationiwith change in auditornproxy, competencenwith proxy changenof director, andlarrogance with proxylfrequent numberlof CEO's picture. Whilelthe dependentpvariable is fraudulentlfinanciallreporting. Thisnresearch usespsecondary datapthat islfinancial reportpand annual report. Thelsample ofpthis studypare 41osamples ofnfinancialpcompanies listednin thenIndonesianStock Exchange (BEI) duringnthei2015 - 2017 period. Samplingntechniquenused ismpurposivensamplingomethod. Thepmethod of analysis innthis studyouses logistic regression no analysisi method. The resultskof thisnresearch showsjthat themineffective monitoring variablenhas aipositive significantoinfluence ofifraudulent financial reporting, meanwhile financialntargets has apnegative significantninfluence. Changeoin auditor,change of director, and frequent number of CEO'sjpicturemhas no influence of fraudulentnfinancial reporting.Keywords: Fraud; Fraudulent Financial Reporting; Fraud Pentagon
Co-Authors Muhammad Nuryatno Amin, Muhammad Nuryatno