Pengaruh Crowes Fraud Pentagon dalam Mendeteksi Kecurangan Pelaporan Keuangan

Autor:	Kathleen Asyera Risakotta, Shella Gilby Sapulette
Rok vydání:	2020
Předmět:	Variables Research use business.industry HF5601-5689 media_common.quotation_subject Accounting Audit External pressure Pentagon Accounting. Bookkeeping Earnings management fraudulent financial reporting Stock exchange Business Empirical evidence fraud pentagon earnings management media_common
Zdroj:	Jurnal Reksa, Vol 7, Iss 1, Pp 37-54 (2020)
ISSN:	2614-3720 2089-6581
DOI:	10.12928/j.reksa.v7i1.2605
Popis:	This study aims to obtain empirical evidence and to examine the elements of fraud in fraud pentagon theory against indications of fraudulent financial reporting on 42 leasing companies listed in the Indonesia stock exchange (BEI) period 2016-2018. Independent variables in this research were financial target, external pressure, ineffective monitoring, change in auditor, change of director, and frequent number of CEO’s picture, while the dependent variable was fraudulent financial reporting which measured using earnings management (DACC). This research use multiple linear regression method with 21 SPSS software. The results of this research shows that financial target, ineffective monitoring, and frequent number of CEO’s picture are significant in detecting fraudulent financial reporting. These variables represents three elements in fraud pentagon, namely pressure, opportunity and arrogance.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_dedup___::2a93086edee1242cd5e079093c26deb2 https://doi.org/10.12928/j.reksa.v7i1.2605 Zobrazit plný text záznamu