ANALISIS PENGARUH FRAUD PENTAGON DALAM MENDETEKSI FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN JASA NONKEUANGAN

ULTIMA MANAJEMEN

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Title ANALISIS PENGARUH FRAUD PENTAGON DALAM MENDETEKSI FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN JASA NONKEUANGAN
ANALISIS PENGARUH FRAUD PENTAGON DALAM MENDETEKSI FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN JASA NONKEUANGAN
 
Creator Pasaribu, Yuliamos Tirta Wijaya
Kusumawati, Synthia Madya
Faliany, L. Jade
 
Description Abstract– This research aimed at analyzing the effect of fraud pentagon proxied by nine variables, namely financial stability, personal financial needs, external pressure, financial targets, ineffective monitoring, industry characteristics, auditor changes, director changes, and frequent number of CEO’s picture towards fraudulent financial reporting proxied by Beneish M-Score at non-financial service companies listed on the Indonesia Stock Exchange (IDX) period 2015-2017. The data used were secondary data obtained from annual reports and financial statements of nonfinancial service companies period 2015-2017 with a total of 285 eligible samples. The data analysis methods used were descriptive statistical analysis and logistic regression analysis. The results showed that the variables of financial stability and the nature of the industry generated a significant and positive effect on fraudulent financial reporting. Meanwhile, the variables of personal financial needs, external pressure, financial targets, ineffective monitoring, auditor changes, director changes, and often the CEO's image were not significant to fraudulent financial reporting.
Keywords: Fraud Pentagon, Fradulent Financial Reporting, Beneish M-Score
Abstract– This research aimed at analyzing the effect of fraud pentagon proxied by nine variables, namely financial stability, personal financial needs, external pressure, financial targets, ineffective monitoring, industry characteristics, auditor changes, director changes, and frequent number of CEO’s picture towards fraudulent financial reporting proxied by Beneish M-Score at non-financial service companies listed on the Indonesia Stock Exchange (IDX) period 2015-2017. The data used were secondary data obtained from annual reports and financial statements of nonfinancial service companies period 2015-2017 with a total of 285 eligible samples. The data analysis methods used were descriptive statistical analysis and logistic regression analysis. The results showed that the variables of financial stability and the nature of the industry generated a significant and positive effect on fraudulent financial reporting. Meanwhile, the variables of personal financial needs, external pressure, financial targets, ineffective monitoring, auditor changes, director changes, and often the CEO's image were not significant to fraudulent financial reporting.
Keywords: Fraud Pentagon, Fradulent Financial Reporting, Beneish M-Score
 
Publisher Universitas Multimedia Nusantara
 
Date 2020-06-19
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
 
Format application/pdf
 
Identifier http://ejournals.umn.ac.id/index.php/manajemen/article/view/1596
10.31937/manajemen.v12i1.1596
 
Source ULTIMA Management; Vol 12 No 1 (2020): Ultima Management : Jurnal Ilmu Manajemen; 104-124
Ultima Management : Jurnal Ilmu Manajemen; Vol 12 No 1 (2020): Ultima Management : Jurnal Ilmu Manajemen; 104-124
2549-404X
2085-4587
10.31937/manajemen.v12i1
 
Language ind
 
Relation http://ejournals.umn.ac.id/index.php/manajemen/article/view/1596/936
 
Rights Copyright (c) 2020 Yuliamos Tirta Wijaya Pasaribu, Synthia Madya Kusumawati, L. Jade Faliany
http://creativecommons.org/licenses/by-sa/4.0
 

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