Intan Lailatun Navila and Ardianto (2020) Fraud Pentagon in Detecting Fraudulent Financial Reporting. International Journal of Innovation, Creativity and Change, 13 (8). pp. 1232-1250. ISSN 2201-1315, eISSN: 2201-1323
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Abstract
It is mandatory for public companies to issue financial reports that have been audited by external auditors to be presented to the public as evidence and accountability regarding the company’s performance during the year. This study aims to find out whether elements of pentagon fraud – that is, pressure, opportunity, rationalisation, competence, and arrogance – which are then developed into nine variables – financial stability, financial targets, external pressures, ineffective supervision, change of external auditors, change of directors, auditor opinion, frequency of CEO photo appearance, and politician CEO – significantly influenced the incidence of fraudulent financial statements in the banking and financial sector companies listed on the Indonesia Stock Exchange (IDX) for the year 2014–16. This is a quantitative study that uses secondary data derived from the website www.idx.co.id. The results of the data analysis show that financial stability and the frequency of the appearance of CEO photos in the financial statements significantly influence the incidence of fraudulent financial reporting.
| Item Type: | Article | ||||||
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| Uncontrolled Keywords: | Fraud pentagon, Fraudulent financial reporting, Pressure, Opportunity, Rationalisation, Competence, Arrogance. | ||||||
| Subjects: | H Social Sciences H Social Sciences > HG Finance H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance.Corporation finance |
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| Divisions: | 04. Fakultas Ekonomi dan Bisnis > Akuntansi | ||||||
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| Depositing User: | Tn Sugeng Riyanto | ||||||
| Date Deposited: | 07 Apr 2021 12:26 | ||||||
| Last Modified: | 07 Apr 2021 12:26 | ||||||
| URI: | http://repository.unair.ac.id/id/eprint/105329 | ||||||
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