Articlediamond2019

Application of fraud pentagon in detecting financial statement fraud

R. Daniel Eka Prasetya Antawirya · I Gusti Ayu Made Dwija Putri · I Gde Ary Wirajaya · I Gusti Ngurah Agung Suaryana · Herkulanus Bambang Suprasto

25 citations0/0 files storedInternational Research Journal of Management IT and Social Sciences

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

Abstract

Financial statements manipulation was a fraud form which is generally difficult to detect. The study was intended to analyze fraud pentagon elements in detecting fraudulent financial statements. The research population was all financial sector companies listed on the Indonesia Stock Exchange for the 2015-2018 period. Purposive sampling technique was used to determine the research sample and data analysis techniques used multiple regression. Based on the test results, it shows the financial set has a positive positive effect on fraudulent financial statements and the number of audit committee meetings that reflect effectiveness has a negative effect on fraudulent financial statements. The study results also contribute to the fraud pentagon theory and provide evidence that elements on fraud pentagon model can be used to detect fraudulent financial statements.

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References

2004Audit Committee Characteristics and Restatements 2000Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms 2004The Fraud Diamond: Considering the Four Elements of Fraud 1954Other People's Money. A Study in the Social Psychology of Embezzlement 2000The effects of audit committee activity and independence on corporate fraud 2009Detecting and predicting financial statement fraud: The effectiveness of the fraud triangle and SAS No. 99 2016Analisis laporan keuangan : integrated and comprehensive edition 2012Audit committee effectiveness and timeliness of reporting: Indonesian evidence

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