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 Perpajakan
Putri, Maya Eky Antoko
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Detecting Fraudulent in Financial Statements Using Fraud Pentagon: Analysis of Banking Companies in Indonesia and Thailand Putri, Maya Eky Antoko; Setiyorini, Wahyu
Jurnal Akuntansi dan Perpajakan Vol. 10 No. 2 (2024): September 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v10i2.15075

Abstract

This study aims to analyze the effect of fraud pentagon theory on detecting fraudulent financial statements. Fraud pentagon theory consist of five variables namely pressure, opportunity, rationalization, capability, and arrogance. The sample is banking companies listed on Indonesian and Thailand Stock Exchange  with a total of 174 samples companies. The observation period is 3 years during 2020-2022 period. The analysis technique is logistic regression analysis. The results of the analysis in Indonesian banking companies show that only variable capability has significant effect on fraudulent financial statements, while other variables namely pressure, opportunity, rationalization, and arrogance have no significant effect on fraudulent financial statements. The results of the analysis in Thailand banking companies show that only variable pressure has significant effect on fraudulent financial statements, while other variables namely opportunity, rationalization, capability, and arrogance have no significant effect on fraudulent financial statements.
Co-Authors Setiyorini, Wahyu