Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi Politala
Yovita, Monika
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
DETERMINASI FAKTOR-FAKTOR ARROGANCE SEBAGAI PERSPEKTIF FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN Yovita, Monika; Suryani, Elly
Jurnal Riset Akuntansi Politala Vol 7 No 1 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i1.265

Abstract

Financial statement fraud is the misstatement or omission of amounts or deliberate disclosure with the intent of deceiving users of financial statements. Pentagon fraud is the factors that cause fraud through five elements: pressure, opportunity, rationalization, competence and arrogance. Arrogance is an attitude of arrogance that exists in a human being so that he considers that he is capable of cheating. This study was conducted to identify whether arrogance factors namely CEO Compensation, CEO Exposure and CEO Power have an effect on financial statement fraud. This research uses secondary data on the annual financial statements of manufacturing sector companies listed on the Indonesia Stock Exchange for 2017-2021. This research is quantitative with data collection techniques using purposive sampling with a total sample of 77 companies. The logistic regression research method is processed with Eviews 12 software. The results of this study show that CEO Power proxied with duality and CEO Exposure proxied with Photograph in Annual Report negatively affect financial statement fraud in manufacturing sector companies listed on the Indonesia Stock Exchange in 2017-2021.
Co-Authors Elly Suryani, Elly