Detection of Fraudulent Financial Reporting Using The Perspective of The Fraud Pentagon Theory

Jurnal Akuntansi & Keuangan Unja

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Title Detection of Fraudulent Financial Reporting Using The Perspective of The Fraud Pentagon Theory
Deteksi Fraudulent Financial Reporting dengan Menggunakan Perspektif Teori Fraud Pentagon
 
Creator Jullani
Mukhzarudfa
Yudi
 
Subject Fraud
Fraudulent Financial Reporting
Fraud Pentagon
Fraud Diamond
Fraud Triangle
Financial Restatement
Fraud
Fraudulent Financial Reporting
Fraud Pentagon
Fraud Diamond
Fraud Triangle
Financial Restatement
 
Description The purpose of this research is to examine the effect of fraud pentagon theory in explaining of fraudulent financial on Indonesian companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2018. This study uses 10 (ten) independent variables to achieve this objective, namely: financial stability, external pressure, auditor opinion, audit committee, change in auditors, rationalization, changes in directors, independent board of commissioners, political connections and CEO duality. The dependen variable used is fraudulent financial reporting proxied by restatement of annual report. The study population uses companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. The result shows that the audit opinion variable have an influences fraudulent financial reporting, while the variables of financial stability, external pressure, audit committee, auditor turnover, rationalization, change of directors, independent commissioners, political connections and CEO duality do not have an effect on fraudulent financial reporting.
Penelitian ini bertujuan untuk membuktikan secara empiris yaitu mendeteksi fraudulent financial reporting dengan menggunakan perspektif teori fraud pentagon pada perusahaan Indonesia yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2016-2018. Penelitian ini menggunakan 10 (Sepuluh) variabel independen, yaitu: stabilitas keuangan, tekanan eksternal, opini auditor, komite audit, pergantian auditor, rasionalisasi, pergantian direksi, dewan komisaris independen, koneksi politik dan CEO duality. Variabel dependen yang digunakan adalah fraudulent financial reporting yang diproksikan dengan penyajian kembali laporan keuangan. Populasi penelitian ini menggunakan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2016-2018. Hasil penelitian ini menunjukan bahwa variabel opini audit berpengaruh terhadap fraudulent financial reporting, sedangkan variabel stabilitas keuangan, tekanan eksternal, komite audit, pergantian auditor, rasionalisasi, pergantian direksi, dewan komisaris independen, koneksi politik dan CEO duality tidak berpengaruh terhadap fraudulent financial reporting.
 
Publisher Magister Ilmu Akuntansi Universitas Jambi
 
Date 2020-11-02
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://online-journal.unja.ac.id/jaku/article/view/10812
 
Source Jurnal Akuntansi & Keuangan Unja; Vol. 5 No. 3 (2020): Jurnal Akuntansi & Keuangan Unja; 158-168
2460-6235
2715-5722
 
Language eng
 
Relation https://online-journal.unja.ac.id/jaku/article/view/10812/6527
 
Rights Copyright (c) 2020 Magister Ilmu Akuntansi Universitas Jambi
https://creativecommons.org/licenses/by/4.0
 

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