1. DETERMINAN FRAUDULENT FINANCIAL REPORTING USING FRAUD PENTAGON ANALYSIS
- Author
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Fidyah Quraini and Yuni Rimawati
- Subjects
Finance ,Government ,business.industry ,media_common.quotation_subject ,Sample (statistics) ,Audit ,Annual report ,state-owned companies ,lcsh:Business ,External auditor ,lcsh:HF5601-5689 ,Pentagon ,lcsh:Accounting. Bookkeeping ,Stock exchange ,Quality (business) ,business ,lcsh:HF5001-6182 ,Fraudulent financial reporting ,fraud pentagon ,media_common - Abstract
This research aimed at knowing factors offraudulent financial reporting using pentagon fraudanalysis. This research analyzed the influence offinancial target, financial stability, external pressure,institutional ownership, ineffective monitoring, quality ofexternal auditors, change of auditors, change ofdirectors, and number of CEO’s picture in fraudulentfinancial report. Sample in this research were 14 gopublic government companies from 2013 to 2017.Source of data in this research were secondary data inform of annual report in official website of IndonesiaStock Exchange. The examination of this research usedlogistic regression. The result of this study showed thatthe influence of external pressure expected fraudulentfinancial report, while financial target, financial stability,institutional ownership, ineffective monitoring, quality ofexternal auditors, changing auditors, changing directors,and a number of CEO’s picture often did not influencethe fraudulent financial reporting. .
- Published
- 2019