FRAUD PENTAGON DAN KECURANGAN LAPORAN KEUANGAN

Sekar Akrom Faradiza

101 citations0/0 files storedEkBis Jurnal Ekonomi dan Bisnis

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Corporate Governance and Financial Management Auditing, Earnings Management, Governance Financial Literacy and Behavior

Abstract

Nowadays fraudulent actions on financial statements are increasing. The impact of these actions is not only felt by investors individually but also affects global economic stability. There has been a lot of research related to fraud using fraud triangle model consists of pressure, opportunity and rationalization. Then fraud diamond model emerged that added capability as one of the factors related to fraud as an additional factor besides three factors on the fraud triangle model. Then fraud pentagon model appeared which also included arrogance factors related to fraud. This study aims to examined the influence of factors on fraud pentagon model (arrogance, competence / capability, pressure, opportunity and rationalization) on fraudulent financial statements. This research used manufacturing company listed in Indonesia Stock Exchange as samples and used data from 2014-2015. Data were analyzed using multiple linear regression. The results indicate that arrogance does not affect fraudulent financial statements.

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References

2007Akuntansi forensik dan audit investigatif 2008Detecting and Predicting Financial Statement Fraud: The Effectiveness of the Fraud Triangle and SAS No. 99 2018Mendeteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon 2014ANALISIS FRAUD DIAMOND DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD : STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2010-2012 2015Beyond the fraud triangle: Swiss and Austrian elite fraudsters

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2022Ethical values and auditors fraud tendency perception: testing of fraud pentagon theory 2023Fraud triangle and earnings management based on the modified M-score: A study on manufacturing company in Indonesia 2021Revealing the potential of fraud in the financial management of village-owned enterprise

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