Ultima Management : Jurnal Ilmu Manajemen
Vol 12 No 2 (2020): Ultima Management : Jurnal Ilmu Manajemen

PENGUJIAN FRAUD PENTAGON TERHADAP RESIKO FINANCIAL FRAUDULENT REPORTING

Meiliana Jaunanda (081281934071)
Daniel Peterson Silaban (Unknown)



Article Info

Publish Date
28 Dec 2020

Abstract

The research to examine how much financial stability, financial target, external pressure, nature of industry, ineffective monitoring, rationalization, capability and oship have effect partially and simultaneously to fraud pentagon. The research subjects used were manufacturing companies and were listed on the BEI in the 2014-2018 period. The results of this study are financial stability has a significant influence on fraudulent financial reporting. Rationalization has a significant effect on fraudulent financial reporting. Arrogance partially has a significant influence on fraudulent financial statements, financial target, external pressure, nature of industry, ineffective monitoring, rationalization, capability and oship simultaneously have a significant effect on fraudulent financial statements. Key Words: Financial performance, Efficiency Operation, Firm Growth, Leverage, Fraud

Copyrights © 2020






Journal Info

Abbrev

manajemen

Publisher

Subject

Economics, Econometrics & Finance

Description

Ultima Management : Jurnal Ilmu Manajemen merupakan Jurnal Ilmu Manajemen yang menyajikan artikel-artikel penelitian ilmiah dalam bidang manajemen serta isu-isu teoritis dan praktis terkini. Kajian mencakup Manajemen Stratejik, Manajemen Pemasaran, Manajemen Sumber Daya Manusia, Manajemen Keuangan, ...