PENGARUH TEORI FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN

Authors

  • Siti Salwa Auliah Wililyadi

DOI:

https://doi.org/10.31000/competitive.v7i2.4780

Abstract

ABSTRACT

            This research aims to determine the influence of elements of fraud pentagon in cheating financial statements on banks listed on the Indonesia Stock Exchange. Sampling techniques in this study using purposive sampling techniques with the final sample there are 20 companies. Data analysis used is logistics regression analysis using IBM SPSS 25 applications. The results showed that: ineffective monitoring as a proxy of opportunity affects the cheating of financial statements, while financial targets as proxies of pressure, change in auditors as proxies of rationalization, change in director as a proxy of competence and frequent number of CEO's picture as a proxy of arrogance has no effect on financial report fraud.

Keywords: Fraud, Financial Report Fraud, Pentagon Fraud

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Published

2024-05-07

Issue

Vol. 7 No. 2 (2023): Competitive Jurnal Akuntansi dan Keuangan

Section

Articles

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How to Cite

[1]
S. S. Auliah Wililyadi, “PENGARUH TEORI FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN”, COMPETITIVE, vol. 7, no. 2, pp. 22–32, May 2024, doi: 10.31000/competitive.v7i2.4780.