Article Sidebar

Jurnal Ekonomi dan Manajemen
Submitted
Mar 2, 2020
Published
Aug 31, 2020
Download
PDF
Statistic
Read Counter : 254 Download : 288

Main Article Content

Abstract

Cheating in financial statements is done intentionally presenting and manipulating the value of material can mislead stakeholders in decision making for the company.  The research aims to indicate and analyze the influence of fraudulent financial reporting by testing elements of fraud in the Pentagon fraud theory in manufacturing companies listed on the Indonesia Stock Exchange period 2013-2018. The independent variables used in this study were the the Pentagon fraud with the five elements of the indicator which is pressure, Opportunity (opportunity), rationalization (rationalization), competence (competence), and arrogance The dependent variable used is the fraudulent financial reporting that is proscribed with the F-Score. This form of research is quantitative using the company's annual report data and library studies. The analytical techniques described in this study used multiple linear regression. The results of this study stated that financial stability, financial target and external pressure have a significant influence on fraudulent financial reporting. While Institutional ownership, Ineffective monitoring, quality of external auditors, Change in auditor, change in direction, frequent number of CEO's picture has no effect on fraudulent financial reporting.


 


Keywords: Fraud pentagon theory, fraudulent financial reporting, institutional ownership,


 

Keywords

Fraud Pentagon Fraudulent Financial Reporting institutional ownership ineffective monitoring kualitas auditor eksternal change in auditor change in direction frequent number of CEO’s picture.

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Wahasusmiah, R., & Poppy Indriani. (2020). Determinan Fraudulent Financial Reporting: Perspektif Teori Fraud Pentagon. Jurnal Ekonomi Dan Manajemen, 21(1), 68-81. Retrieved from http://ejournal.unigamalang.ac.id/index.php/JEM/article/view/425

References

  1. AICPA. 1998. AICPA proffesional standards. New York. NY: AICPA.
  2. Al Badrus, Ahmad. 2017. Model pendeteksian fraudulent financial statement menggunakan analisis fraud pentagon. Skripsi. Fakultas Ekonomi Dan Bisnis. Universitas Islam Negeri Syarif Hidayatullah. Jakarta.
  3. Brennan, Niamh M dan Mary McGrath. 2007. Financial Statement Fraud: Some Lessons from US and European case Studies. Australian Accounting Review, Vol.17, No.2.
  4. Crowe Howarth LLP. 2010. IIA Practice Guide: Fraud and Internal Audit. (Online) Retrieved from http://aibaus.org/wpcontent/uploads/2011/04/20100922AIBAFraud.pdf
  5. Dechow, P. M., Ge, W., Larson, C. R., & Sloan, R. G. (2011). Predicting material accounting misstatements. Contemporary accounting research, Vol. 28 No. 1, 17–82.
  6. Dewi, L., Paramita, P. D., Oemar, A. 2017. Pengaruh financial stability, external pressure, financial target, ineffective monitoring, dan rasionalisasi terhadap kecurangan pelaporan keuangan (fraud) pada perusahaan manufaktur di BEI tahun 2012-2015. Skripsi. Fakultas Ekonomi. Universitas Pandanaran. Semarang.
  7. Herviana, Ema. 2017. Fraudulent financial reporting : pengujian teori fraud pentagon pada badan usaha milik negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) periode 2012-2016. Skripsi. Fakultas Ekonomi Dan Bisnis. Universitas Islam Negeri (UIN) Syarif Hidayatullah. Jakarta.
  8. Nugraheni N. K., dan Triatmoko, H. 2017. Analisis faktor-faktor yang mempengaruhi terjadinya financial statement fraud: perspektif diamond theory. Skripsi. Fakultas Ekonomi Dan Bisnis. Universitas Sebelas Maret. Surakarta.
  9. Skousen, J. Christopher. 2008. Detecting and Predicting Financial Statement Fraud : The Effectiveness of The Fraud Triangle and SAS No. 99. Jurnal. (online) Tersedia di : http: //ssrn.com/abstract (diakses tanggal 02 September 2018)
  10. Tessa C., & Harto, P. 2016. Fraudulent financial reporting : pengujian teori fraud pentagon pada sektor keuangan dan perbankan di Indonesia. Simposium Nasional Akuntansi XIX, 1-21.
  11. Pamungkas Aji, Pungky. 2018. Analisis faktor risiko kecurangan teori fraud pentagon dalam mendeteksi financial statement fraud (studi empiris pada perusahaan yang terdaftar dalam Jakarta Islamic Index di Bursa Efek Indonesia tahun 2013-2016. Skripsi. Fakultas Ekonomi. Universitas Islam Indonesia. Yogyakarta.
  12. Ulfah, M., Nuraina E., dan Wijaya A. L. 2017. Pengaruh fraud pentagon dalam mendeteksi fraudulent financial reporting (studi empiris pada perbankan di Indonesia yang terdaftar di BEI). Jurnal The 9th FIPA: Forum Ilmiah Pendidikan Akuntansi, Vol. 5 No. 1. Pp 399-418.
  13. Wolfe, David T. and Hermanson, Dana R. 2004. The Fraud Diamond: Considering The Four Elements of Fraud. CPA Journal. Vol: 74, Issue 12.
  14. Yusroniah, T. 2017. Pendeteksian fraudulent financial statement melalui crowe’s fraud pentagon theory pada perusahaan BUMN yang terdaftar di BEI. Skripsi. Fakultas Ekonomi. Universitas Negeri Semarang. Semarang.
  15. Zelin, Cintia. 2018. Analisis fraud pentagon dalam mendeteksi kecurangan laporan keuangan dengan menggunakan fraud score model. Skripsi. Fakultas Ekonomi. Universitas Islam Negeri Indonesia. Yogyakarta.